Λεπτομέρειες βιβλιογραφικής εγγραφής
| Τίτλος: |
Inverse DEA with dependent and specific inputs and outputs to improve the break-even point and budgeting process. |
| Συγγραφείς: |
Shateri, N.1, Fallah, M.1 mohammad.fallah43@yahoo.com, saneie, M.2, saleh, H.2 |
| Πηγή: |
International Journal of Industrial Mathematics. Winter2026, Vol. 18 Issue 1, p1-33. 33p. |
| Θεματικοί όροι: |
*Break-even analysis, *Data envelopment analysis, *Corporate finance, *Economic efficiency, *Resource allocation, *Budget process |
| Περίληψη: |
Break-even point or balance point is the place where total revenue and total cost is equal. Accurate Determination of this point provides important information in order to determine the amount of production and sales of products that cover fixed and variable costs and it is one of the important indicators in the process of budgeting and financial analysis of economic enterprises. The elements that exist in the determining the break-even point are consistent with the concepts of efficiency and there is an inverse relationship between the break-even point and economic efficiency. In this research, the inverse data envelopment analysis technique has been used as useful tool for operational planning to increase efficiency and adjust the break-even point. So that in the proposed model, with the change of efficiency, the changes of inputs and outputs in terms of financial, technical and executive constraints are reviewed and the obtained results are applied according to the efficiency of each DMU in order to adjust the break-even point and optimize the budgeting process and the efficiency of the organization. [ABSTRACT FROM AUTHOR] |
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