engleski

Longitudinal analysis of economic activities' relative efficiency using the DEA approach

Measurement of economic activities’ efficiency for purpose of this research is presented by the model that includes the set of one output and four relevant input variables. Return on assets represents the output variable that measures efficiency, while the input variables are total debt/EBITDA, EBITDA/employee, assets turnover and human capital efficiency that represents the segment of intellectual capital efficiency. Analysis of economic activities’ efficiency is performed using the data envelopment analysis (DEA). The purpose of research is to present the possibilities of monitoring the relative efficiency of individual non-financial activities of economy using the DEA methodology. DEA is used for relative efficiency measurement and evaluation, benchmarking, target setting and identifying the best practice. In order to achieve the abovementioned purpose, the objective of the research is to determine the relative efficiency of individual non-financial activities of economy in the period from 2002 to 2020 using data from the population of all non-financial entities in the Republic of Croatia.

total debt to EBITDA, EBITDA per employee, assets turnover, human capital efficiency

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