The application of data envelopment analysis (DEA) in the enterprise's performance auditing

被引:0
|
作者
Huang, JZ [1 ]
Feng, YJ [1 ]
Zheng, J [1 ]
机构
[1] Harbin Inst Technol, Sch Management, Harbin 150001, Peoples R China
关键词
DEA; utilizing efficiency of the enterprise' resources; performance auditing;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
We put forward the process and idea of the application of Data envelopment analysis (DEA) in the enterprise's performance auditing, and we also do the empirical study of the enterprise's performance auditing of the utilizing efficiency of the enterprise' resources according to the empirical data of one big enterprise of our country, which makes the auditors gain a few of valuable information, and highlights the next step's direction for the auditors. We conclude that DEA is an effective instrument for allocating auditing resources.
引用
收藏
页码:1922 / 1927
页数:6
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