TY - JOUR
T1 - Data Envelopment Analysis
T2 - A Practical Tool to Measure Performance
AU - Rouse, Paul
AU - Harrison, Julie
AU - Chen, Li
PY - 2010/6
Y1 - 2010/6
N2 - This paper describes a productivity method, data envelopment analysis (DEA), and how it can be used to measure performance using multiple performance measures. DEA compares organisations or parts of organisations that share common goals and use similar resources to produce similar products, and calculates the technical efficiency with which firms convert bundles of inputs into bundles of outputs. DEA has been used in both public and private settings, and the paper describes some of its applications within Australasia. A case study of New Zealand dairy farms is used to demonstrate the benchmarking capability of DEA. While built upon solid theoretical foundations, DEA is essentially a practical tool that can be used by academics for research as well as by managers and practitioners for improved performance measurement and accountability.
AB - This paper describes a productivity method, data envelopment analysis (DEA), and how it can be used to measure performance using multiple performance measures. DEA compares organisations or parts of organisations that share common goals and use similar resources to produce similar products, and calculates the technical efficiency with which firms convert bundles of inputs into bundles of outputs. DEA has been used in both public and private settings, and the paper describes some of its applications within Australasia. A case study of New Zealand dairy farms is used to demonstrate the benchmarking capability of DEA. While built upon solid theoretical foundations, DEA is essentially a practical tool that can be used by academics for research as well as by managers and practitioners for improved performance measurement and accountability.
UR - http://www.scopus.com/inward/record.url?scp=78650499861&partnerID=8YFLogxK
U2 - 10.1111/j.1835-2561.2010.00090.x
DO - 10.1111/j.1835-2561.2010.00090.x
M3 - Article
AN - SCOPUS:78650499861
SN - 1035-6908
VL - 20
SP - 165
EP - 177
JO - Australian Accounting Review
JF - Australian Accounting Review
IS - 2
ER -