New inverse DEA models for budgeting and planning
Tahere Sayar et al.
What the paper says
Data envelopment analysis (DEA) measures the efficiency score of a set of homogeneous decision-making units (DMUs) based on observed input and output. Considering input-oriented, the inverse DEA models find the required input level for producing a given amount of production in the current efficiency level. This article proposes a new form of the inverse DEA model considering income (for planning) and budget (for finance and budgeting) constraints. In contrast with the classical inverse model, both input and output levels are variable in proposed models to meet income (or budget) constraints. Proposed models help decision-makers (DMs) to find the required value of each input and each output’s income share to meet the income or budget constraint. We apply the proposed model in the efficiency analysis of 58 supermarkets belonging to the same chain. However, these methods are general and can be used in the budgeting and planning process of any production system, including business sectors and firms that provide services.
26 citations
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.60 × 0.4 = 0.24 |
| M · momentum | 0.80 × 0.15 = 0.12 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.