Academic Journal
Inverse DEA with dependent and specific inputs and outputs to improve the break-even point and budgeting process.
| Title: | Inverse DEA with dependent and specific inputs and outputs to improve the break-even point and budgeting process. |
|---|---|
| Authors: | Shateri, N.1, Fallah, M.1 mohammad.fallah43@yahoo.com, saneie, M.2, saleh, H.2 |
| Source: | International Journal of Industrial Mathematics. Winter2026, Vol. 18 Issue 1, p1-33. 33p. |
| Subject Terms: | *Break-even analysis, *Data envelopment analysis, *Corporate finance, *Economic efficiency, *Resource allocation, *Budget process |
| Abstract: | 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] |
| Database: | Academic Search Index |
| FullText | Text: Availability: 0 |
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| Header | DbId: asx DbLabel: Academic Search Index An: 193728666 RelevancyScore: 1393 AccessLevel: 6 PubType: Academic Journal PubTypeId: academicJournal PreciseRelevancyScore: 1393.34948730469 |
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| Items | – Name: Title Label: Title Group: Ti Data: Inverse DEA with dependent and specific inputs and outputs to improve the break-even point and budgeting process. – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22Shateri%2C+N%2E%22">Shateri, N.</searchLink><relatesTo>1</relatesTo><br /><searchLink fieldCode="AR" term="%22Fallah%2C+M%2E%22">Fallah, M.</searchLink><relatesTo>1</relatesTo><i> mohammad.fallah43@yahoo.com</i><br /><searchLink fieldCode="AR" term="%22saneie%2C+M%2E%22">saneie, M.</searchLink><relatesTo>2</relatesTo><br /><searchLink fieldCode="AR" term="%22saleh%2C+H%2E%22">saleh, H.</searchLink><relatesTo>2</relatesTo> – Name: TitleSource Label: Source Group: Src Data: <searchLink fieldCode="JN" term="%22International+Journal+of+Industrial+Mathematics%22">International Journal of Industrial Mathematics</searchLink>. Winter2026, Vol. 18 Issue 1, p1-33. 33p. – Name: Subject Label: Subject Terms Group: Su Data: *<searchLink fieldCode="DE" term="%22Break-even+analysis%22">Break-even analysis</searchLink><br />*<searchLink fieldCode="DE" term="%22Data+envelopment+analysis%22">Data envelopment analysis</searchLink><br />*<searchLink fieldCode="DE" term="%22Corporate+finance%22">Corporate finance</searchLink><br />*<searchLink fieldCode="DE" term="%22Economic+efficiency%22">Economic efficiency</searchLink><br />*<searchLink fieldCode="DE" term="%22Resource+allocation%22">Resource allocation</searchLink><br />*<searchLink fieldCode="DE" term="%22Budget+process%22">Budget process</searchLink> – Name: Abstract Label: Abstract Group: Ab Data: 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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| RecordInfo | BibRecord: BibEntity: Languages: – Code: eng Text: English PhysicalDescription: Pagination: PageCount: 33 StartPage: 1 Subjects: – SubjectFull: Break-even analysis Type: general – SubjectFull: Data envelopment analysis Type: general – SubjectFull: Corporate finance Type: general – SubjectFull: Economic efficiency Type: general – SubjectFull: Resource allocation Type: general – SubjectFull: Budget process Type: general Titles: – TitleFull: Inverse DEA with dependent and specific inputs and outputs to improve the break-even point and budgeting process. Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Shateri, N. – PersonEntity: Name: NameFull: Fallah, M. – PersonEntity: Name: NameFull: saneie, M. – PersonEntity: Name: NameFull: saleh, H. IsPartOfRelationships: – BibEntity: Dates: – D: 01 M: 01 Text: Winter2026 Type: published Y: 2026 Identifiers: – Type: issn-print Value: 20085621 Numbering: – Type: volume Value: 18 – Type: issue Value: 1 Titles: – TitleFull: International Journal of Industrial Mathematics Type: main |
| ResultId | 1 |