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dc.contributor.authorCherchye, Laurens
dc.contributor.authorDe Rock, Bram
dc.contributor.authorDierynck, Bart
dc.contributor.authorRoodhooft, Filip
dc.date.accessioned2017-12-02T14:43:03Z
dc.date.available2017-12-02T14:43:03Z
dc.date.issued2013
dc.identifier.doi10.1287/opre.2013.1185
dc.identifier.urihttp://hdl.handle.net/20.500.12127/4594
dc.description.abstractWe develop a new Data Envelopment Analysis (DEA)-based methodology for measuring the efficiency of Decision Making Units (DMUs) characterized by multiple inputs and multiple outputs. The distinguishing feature of our method is that it explicitly includes information about output-specific inputs and joint inputs in the efficiency evaluation. This contributes to opening the “black box” of efficiency measurement in two different ways. First, including information on the input allocation substantially increases the discriminatory power of the efficiency measurement. Second, it allows us to decompose the efficiency value of a DMU into output-specific efficiency values which facilitates the identification of the outputs the manager should focus on to remedy the observed inefficiency. We demonstrate the usefulness and managerial implications of our methodology by means of a unique data set collected from the Activity Based Costing (ABC) system of a large service company with 290 DMUs.
dc.language.isoen
dc.subjectDEA
dc.subjectInput Allocation
dc.subjectEfficiency Decomposition
dc.subjectABC Systems
dc.titleOpening the black box of efficiency measurement: input allocation in multi-output settings
dc.identifier.journalOperations Research
dc.source.volume61
dc.source.issue5
dc.source.beginpage1148
dc.source.endpage1165
vlerick.knowledgedomainAccounting & Finance
vlerick.typearticleFT ranked journal article  
vlerick.vlerickdepartmentA&F
dc.identifier.vperid162199
dc.identifier.vperid144600
dc.identifier.vperid140585
dc.identifier.vperid51506
dc.identifier.vpubid5469


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