Using data envelopment analysis to benchmark activities

摘要: Abstract This paper investigates the use of data envelopment analysis (DEA) for activity-based management. We analyze pros and cons DEA as applied to benchmark activities. Firstly, merely requires activity information which can be easily gained, resulting in low cost. Secondly, benchmarking activities, does not require any financial evaluations. allows activities decision making units (DMUs) that differ their capacity costs. Thirdly, extends basis by combining observed might result improvements DMUs are directly dominated DMUs. However, we will also show provides inefficient is general sufficient improve To it still necessary them detail. Therefore, main advantage proposed procedure identifies critical without requiring too much information.