Verallgemeinerte DEA-Modelle zur Performanceanalyse |
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Authors: | Prof. Dr. Harald Dyckhoff Prof. Dr. Heinz Ahn |
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Affiliation: | 1. Lehrstuhl für Unternehmenstheorie, Nachhaltige Produktion und Industrielles Controlling, RWTH Aachen, Templergraben 64, 52056, Aachen, Deutschland 2. Institut für Controlling und Unternehmensrechnung, TU Braunschweig, Pockelsstr. 14, 38106, Braunschweig, Deutschland
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Abstract: | Dyckhoff and Allen derived a generalisation of Data Envelopment Analysis (DEA) in order to measure ecological efficiency. This approach distinguishes between inputs and outputs of an activity on the one hand and their impact on the relevant evaluation criteria—referred to as efforts and benefits—on the other hand. Thereby, the current framework of the DEA for analysing the relative performance of productive units is fundamentally extended. The relevance of this framework is not limited to ecological aspects because many essential problems of DEA application can be solved. Against this background, the paper presents a formalisation of the generalised DEA, applies it to the well-known basic DEA models, and concretises these models for linear effort and benefit functions. |
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