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Performance measurement using data envelopment analysis and financial statement analysis

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  • Chien-Ta Bruce Ho

Abstract

This paper is an analysis of performance measurement in some of Taiwan's electronic companies. Most previous studies concerning company performance measurement focus merely on operational efficiency. Operational effectiveness, however, which might directly influence the survival of a company, is usually ignored. This paper constructs a conceptual framework, based on the Financial Statement Analysis (FSA), to define the meaning of performance. Also, this paper presents a study, which uses an innovative two-stage Data Envelopment Analysis (DEA) model that separates efficiency and effectiveness to evaluate the performance of 59 listed corporations of the electronic industry in Taiwan. The empirical results indicate that a company with a better efficiency does not always have better effectiveness. There is no apparent correlation between these two indicators.

Suggested Citation

  • Chien-Ta Bruce Ho, 2007. "Performance measurement using data envelopment analysis and financial statement analysis," International Journal of Operational Research, Inderscience Enterprises Ltd, vol. 2(1), pages 26-38.
    • Handle: RePEc:ids:ijores:v:2:y:2007:i:1:p:26-38
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    Citations

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    Cited by:

    1. Du, Huibin & Matisoff, Daniel C. & Wang, Yangyang & Liu, Xi, 2016. "Understanding drivers of energy efficiency changes in China," Applied Energy, Elsevier, vol. 184(C), pages 1196-1206.
    2. repec:cor:louvrp:-2393 is not listed on IDEAS
    3. HATAMI-MARBINI, Adel & TAVANA, Madjid & EMROUZNEJAD, Ali & SAATI, Saber, 2012. "Efficiency measurement in fuzzy additive data envelopment analysis," LIDAM Reprints CORE 2393, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    4. Abd Hadi Mustaffa & Nur Zahidah Bahrudin & Zahariah Sahudin & Hasni Abdullah & Muhammad Ridzuan Abdul Aziz, 2023. "What have we Learned from Firm Efficiency Research for the Past 35 Years? A Bibliometric Analysis," Information Management and Business Review, AMH International, vol. 15(1), pages 216-227.
    5. Mohammed Belkasseh & Morad Lemtaoui, 2015. "Let'S Talk Performance Some Hints," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(3), pages 57-70.

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