Detail publikace

Evaluation of Efficient and Inefficient Czech Companies Operating in the Manufacturing Industry Using Financial and Non-Financial Indicators and Data Envelopment Analysis

KOCMANOVÁ, A. PAVLÁKOVÁ DOČEKALOVÁ, M.

Originální název

Evaluation of Efficient and Inefficient Czech Companies Operating in the Manufacturing Industry Using Financial and Non-Financial Indicators and Data Envelopment Analysis

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

The aim of this paper is to assess sustainable corporate performance and efficiency using DEA in companies from the manufacturing industry. Sustainable performance is assessed using selected financial (economic) and non-financial (environmental, social, corporate governance) indicators Iji. Sustainable performance is particularly difficult to assess because it is expressed through a large number of variables, mostly of a non-financial character. The Principal Component Analysis (PCA) was used to assess performance sustainability by determining reduced economic, environmental, social and corporate governance performance indicators Iji, a weight was assigned to each indicator corresponding to the indicator importance. The DEA method, i.e. models CCR-I (CCR-0) and BCC-I (BBC-0), were used in the economic, environmental, social and corporate governance areas. By integrating sustainable corporate performance (financial and non-financial performance indicators) with DEA, the company can improve the overall informative power of sustainable performance and efficiency. This new approach can help the owners and managers identify shortcomings in efficiency and can also serve as a basis for decision-making and performance management.

Klíčová slova

sustainable corporate performance; efficiency; Data Envelopment Analysis; models CCR; BCC

Autoři

KOCMANOVÁ, A.; PAVLÁKOVÁ DOČEKALOVÁ, M.

Rok RIV

2015

Vydáno

11. 11. 2015

Nakladatel

International Business Information Management Association (IBIMA)

Místo

Madrid

ISBN

978-0-9860419-5-2

Kniha

Proceedings of the 26th International Business Information Management Association Conference

Strany od

1387

Strany do

1396

Strany počet

10

BibTex

@inproceedings{BUT118657,
  author="Alena {Kocmanová} and Marie {Pavláková Dočekalová}",
  title="Evaluation of Efficient and Inefficient Czech Companies Operating in the Manufacturing Industry Using Financial and Non-Financial Indicators and Data Envelopment Analysis",
  booktitle="Proceedings of the 26th International Business Information Management Association Conference",
  year="2015",
  pages="1387--1396",
  publisher="International Business Information Management Association (IBIMA)",
  address="Madrid",
  isbn="978-0-9860419-5-2"
}