Author/Authors :
Abolfathi، Ehsan نويسنده Young Researchers and Elites Club, Science and Research Branch, Islamic Azad University, Tehran, Iran , , Abolfathi ، Mandana نويسنده Young Researchers and Elites Club, Science and Research Branch, Islamic Azad University, Tehran, Iran , , Sharifi ، Sadegh نويسنده Young Researchers and Elites Club, Science and Research Branch, Islamic Azad University, Tehran, Iran ,
Abstract :
In this study, we provide six complementary models of data envelopment analysis to analyze the financial efficiency of chosen decision-making units for firms listed on Tehran Stock Exchange. For this purpose, we consider tapered modeling, the concept of accounting costs and economic costs and divide the whole process into the two sub-processes in modeling. After the modeling process, we choose the seventeen companies and thereby, provide a new method for analyzing the financial efficiency. The proposed method seems to be more appropriate than the methods proposed in the past and it can deliver better understanding of real-world cases. Finally, we understand that how this method works for analyzing the financial efficiency of organizations.
