Evaluation of the Effectiveness of Manufacturing Companies by Financial and Non-financial Indicators

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dc.contributor.authorPavláková Dočekalová, Mariecs
dc.contributor.authorKocmanová, Alenacs
dc.coverage.issue1cs
dc.coverage.volume213cs
dc.date.issued2015-12-10cs
dc.description.abstractThe purpose of this paper is to present a model for evaluation of effectiveness of manufacturing companies by financial and non-financial indicators in relation to corporate sustainability. Sustainability is a multidimensional concept based on a balance of environmental, social and economic pillars. It is difficult to evaluate it because it is expressed by many variables which most of them are non-financial ones. Data envelopment analysis is based on assessing the quantity of consumed inputs by the produced outputs and estimation of production possibility frontier; it computes a scalar measure of efficiency and determines potential improvements of inputs and outputs without requiring explicit specification of functional relations between inputs and outputs and setting weights of variables. Based on the computation of the CCR super efficiency DEA model the companies are divided into four groups: sustainable, pro-social, pro-environmental and unsustainable companies. The model outputs allow users to identify the position of a particular company and to reveal weaknesses in the effectiveness of a company, thus the model can serve its users as a basis for decision-making and performance management. The graphic presentation of the results makes the model outputs clear and easy to understand.en
dc.formattextcs
dc.format.extent491-496cs
dc.format.mimetypeapplication/pdfcs
dc.identifier.citationProcedia Social and Behavioral Sciences. 2015, vol. 213, issue 1, p. 491-496.en
dc.identifier.doi10.1016/j.sbspro.2015.11.439cs
dc.identifier.issn1877-0428cs
dc.identifier.orcid0000-0003-4628-5075cs
dc.identifier.orcid0000-0002-9518-1179cs
dc.identifier.other121067cs
dc.identifier.urihttp://hdl.handle.net/11012/194772
dc.language.isoencs
dc.publisherElseviercs
dc.relation.ispartofProcedia Social and Behavioral Sciencescs
dc.relation.urihttps://www.sciencedirect.com/science/article/pii/S1877042815057948cs
dc.rightsCreative Commons Attribution-NonCommercial-NoDerivatives 4.0 Internationalcs
dc.rights.accessopenAccesscs
dc.rights.sherpahttp://www.sherpa.ac.uk/romeo/issn/1877-0428/cs
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/cs
dc.subjectCorporate sustainabilityen
dc.subjectNon-financial indicatorsen
dc.subjectEffectivenessen
dc.subjectTriple-bottom lineen
dc.subjectData envelopment analysisen
dc.titleEvaluation of the Effectiveness of Manufacturing Companies by Financial and Non-financial Indicatorsen
dc.type.driverconferenceObjecten
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen
sync.item.dbidVAV-121067en
sync.item.dbtypeVAVen
sync.item.insts2025.02.03 15:43:02en
sync.item.modts2025.01.17 16:35:41en
thesis.grantorVysoké učení technické v Brně. Fakulta podnikatelská. Ústav ekonomikycs
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