Calculating Efficiency with Financial Accounting Data: Data Envelopment Analysis for Accounting Researchers

2017 ◽  
Author(s):  
Peter R. Demerjian
Keyword(s):  
Data Envelopment Analysis ◽  
Financial Accounting ◽  
Data Envelopment ◽  
Accounting Data

Research on System of Evaluating Efficiency of Safety Resources in Enterprises of Civil Engineering Based on Accounting Data

2013 ◽  
Vol 368-370 ◽  
pp. 2002-2006
Author(s):  
En Zhu Li ◽  
Hong Shan Xu ◽  
Jia Ming Liao
Keyword(s):  
Data Envelopment Analysis ◽  
Evaluation System ◽  
Civil Engineering ◽  
Data Envelopment ◽  
Accounting Data ◽  
Effective Evaluation

The necessity of establishing the system of evaluating efficiency, based on data of accounting, for safety resources invested in enterprises of civil engineering is proposed systematically. The implications and the features of the recommended evaluation system of the safety resources are also demonstrated. This system of evaluating efficiency can be used in all units of civil engineering with possible accidents in production and for estimating and reflecting the inefficiency of the resources provided in preventing accidents in production. On the basis of the functions of this evaluation system, the main framework of Data Envelopment Analysis (DEA) for the system of evaluating efficiency is also suggested, which is accordant to features of data of accounting in enterprises of civil engineering. The purpose of studying this system is to promote effective evaluation and management of safety resources invested in enterprises of civil engineering.

scholarly journals PENGARUH PERUBAHAN STANDAR AKUNTANSI KEUANGAN (SAK) TERHADAP EFISIENSI BANK PERKREDITAN RAKYAT (BPR) DENGAN PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Suprihadi Suprihadi
Keyword(s):  
Data Envelopment Analysis ◽  
Bootstrap Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Third Party ◽  
Data Envelopment ◽  
Net Income ◽  
Fixed Assets ◽  
Input Variables

<p><em>The study was conducted to examine the effect of changes in Financial Accounting Standards (SAK) business Rural Bank (BPR), with the enactment of the Financial Accounting Standards Un Accountability Public-entity-(SAK-ETAP) and the Rural Bank Accounting Guidelines (PA-BPR), to BPR efficiency. SAK changes may result in changes to the financial performance of business efficiencies, especially BPR. Efficiency is one of the performance parameters which theoretically can be used as a basis for determining the performance of the bank.</em><em> </em><em>Non-parametric approach to Data-Envelopment Analysis (DEA), used as a tool for evaluating the efficiency of BPR, with input variables (cash, placements with other banks, fixed assets, other assets, third party financing, interest income, interest expense, expense fees and expenses operational) and the output variable (that is given credit, loans received, and net income). Analysis of the influence of changes in accounting standards on the efficiency of BPR, performed using Analysis of Variance analysis tools-(ANOVA) and regression bootstrap method. The results showed that, for BPR in East Java which has total assets of Rp. 10 (ten) million, changes in accounting standards had no effect on the efficiency of BPR. The condition is caused by, changes in financial accounting standards, fundamentally, is the reclassification and changes in the presentation of accounts in the financial statements BPR.</em></p> <p><br /> <strong>Key words</strong>: Financial Accounting Standards, Efficiency, BPR, DEA</p>

Analysis on Evaluation of Efficiency of Safety Resources for Enterprises of Producing Hazardous Chemicals Based on Accounting Data

2013 ◽  
Vol 803 ◽  
pp. 475-479
Author(s):  
En Zhu Li ◽  
Hong Shan Xu
Keyword(s):  
Data Envelopment Analysis ◽  
Evaluation System ◽  
Data Envelopment ◽  
Effective Management ◽  
Hazardous Chemicals ◽  
Accounting Data ◽  
The Evaluation System

The essential of introducing the system of evaluation of efficiency, based on data of accounting data, for safety resources invested in enterprises of producing hazardous chemicals is developed systematically. The intentions and the features of the evaluation system for the safety resources are also demonstrated. This method of DEA(Data Envelopment Analysis) evaluation of efficiency can be used in all units of enterprises of producing hazardous chemicals with possible accidents in production and for estimating and reflecting the inefficiency of the resources supplied in preventing accidents in production. On the basis of the functions of this evaluation system, the main framework of DEA for the system of evaluating efficiency is also suggested, which is accordant to features of data of accounting in enterprises of producing hazardous chemicals. The purpose of this study is to help effective management of safety resources used in enterprises of producing hazardous chemicals.

Study on System of Advanced Test for Risk of Safety Resources in High Dangerous Enterprises Based on Accounting Data

2010 ◽  
Vol 108-111 ◽  
pp. 1465-1470
Author(s):  
En Zhu Li ◽  
Jia Ming Liao ◽  
Lian Bo Wei
Keyword(s):  
Data Envelopment Analysis ◽  
Stock Market ◽  
Evaluation System ◽  
Test System ◽  
Risk Measurement ◽  
Actual Data ◽  
Data Envelopment ◽  
Accounting Data

The necessity of establishing the risk test system, based on data of accounting, for safety resources invested in high dangerous enterprises is proposed systematically. The connotations and the features of the suggested risk test system of the safety resources are also demonstrated. This system can be used in all units with possible accidents in production and for estimating and reflecting the risks of the resources provided in preventing accidents in production. On the basis of the functions of this evaluation system, the main framework and the method of Data Envelopment Analysis for the risk test system is also established, which is accordant to actual data of accounting disclosed by high dangerous enterprises listed in stock market. The purpose of studying this system is to promote effective risk measurement and management of safety resources invested.

Applying data envelopment analysis on accounting data to assess and optimize the efficiency of Greek local governments

Omega ◽  
2014 ◽  
Vol 46 ◽  
pp. 74-85 ◽  
Author(s):  
Michael Doumpos ◽  
Sandra Cohen
Keyword(s):  
Data Envelopment Analysis ◽  
Local Governments ◽  
Data Envelopment ◽  
Accounting Data

Data Envelopment Analysis

2004 ◽  
Author(s):  
Subhash C. Ray
Keyword(s):  
Data Envelopment Analysis ◽  
Data Envelopment

Determining rates of change in data envelopment analysis

1997 ◽  
Vol 48 (6) ◽  
pp. 591-593
Author(s):  
Z Huang ◽  
S X Li ◽  
J J Rousseau
Keyword(s):  
Data Envelopment Analysis ◽  
Data Envelopment ◽  
Rates Of Change
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