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PAVLÁKOVÁ DOČEKALOVÁ, M. KOCMANOVÁ, A.
Originální název
Evaluation of the Effectiveness of Manufacturing Companies by Financial and Non-financial Indicators
Typ
článek ve sborníku ve WoS nebo Scopus
Jazyk
angličtina
Originální abstrakt
The purpose of this paper is to present a model for evaluation of effectiveness of manufacturing companies by financial and non-financial indicators in relation to corporate sustainability. Sustainability is a multidimensional concept based on a balance of environmental, social and economic pillars. It is difficult to evaluate it because it is expressed by many variables which most of them are non-financial ones. Data envelopment analysis is based on assessing the quantity of consumed inputs by the produced outputs and estimation of production possibility frontier; it computes a scalar measure of efficiency and determines potential improvements of inputs and outputs without requiring explicit specification of functional relations between inputs and outputs and setting weights of variables. Based on the computation of the CCR super efficiency DEA model the companies are divided into four groups: sustainable, pro-social, pro-environmental and unsustainable companies. The model outputs allow users to identify the position of a particular company and to reveal weaknesses in the effectiveness of a company, thus the model can serve its users as a basis for decision-making and performance management. The graphic presentation of the results makes the model outputs clear and easy to understand.
Klíčová slova
Corporate sustainability; Non-financial indicators; Effectiveness; Triple-bottom line; Data envelopment analysis
Autoři
PAVLÁKOVÁ DOČEKALOVÁ, M.; KOCMANOVÁ, A.
Rok RIV
2015
Vydáno
10. 12. 2015
Nakladatel
Elsevier
ISSN
1877-0428
Periodikum
Procedia Social and Behavioral Sciences
Ročník
213
Číslo
1
Stát
Nizozemsko
Strany od
491
Strany do
496
Strany počet
6
URL
https://www.sciencedirect.com/science/article/pii/S1877042815057948
Plný text v Digitální knihovně
http://hdl.handle.net/11012/194772
BibTex
@inproceedings{BUT121067, author="Marie {Pavláková Dočekalová} and Alena {Kocmanová}", title="Evaluation of the Effectiveness of Manufacturing Companies by Financial and Non-financial Indicators", booktitle="Procedia - Social and Behavioral Sciences", year="2015", series="213", journal="Procedia Social and Behavioral Sciences", volume="213", number="1", pages="491--496", publisher="Elsevier", doi="10.1016/j.sbspro.2015.11.439", issn="1877-0428", url="https://www.sciencedirect.com/science/article/pii/S1877042815057948" }