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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
Internal benchmarking to assess the cost efficiency of a broiler production system combining data envelopment analysis and throughput accounting
ترجمه فارسی عنوان مقاله:
محک گذاری داخلی برای ارزیابی کارایی هزینه سیستم تولید جوجه های گوشتی با ترکیب تحلیل پوششی داده ها و حسابداری توان عملیاتی
منبع:
ScienceDirect- Elsevier- International Journal of Production Economics, 238 (2021) 108173: doi:10:1016/j:ijpe:2021:108173
نویسنده:
Fabio Sartori Piran
چکیده انگلیسی:
Economic efficiency assessments based on Data Envelopment Analysis are scarce compared to technical effi-
ciency studies, even in for-profit firms. Some aspects justify this scarcity, such as the difficulty to estimate ac-
curate prices, given their variability over time. In many situations, external benchmarking is hindered due to
organizations’ unique nature and the barriers to sharing information considered critical to competitiveness. The
use of internal benchmarking can overcome some of these difficulties. This study conducted an internal
benchmarking analysis of a broiler production system, focusing on cost efficiency. We conducted longitudinal
case-based research over six years (2014–2019). The concepts of throughput accounting of the Theory of Con-
straints were applied to structure the DEA model (inputs, prices, and output). The Critical Incident Technique
was used to explore the effects of interventions on the production system’s cost efficiency. The results show that
the broiler production system could reduce 32% of the total cost per unit of production if the balance of inputs
suggested by the DEA evaluation was used. This work contributes to the literature by showing the potential of
internal benchmarking to explore the evolution of cost efficiency over time. From a practical perspective, this
study is important for managers by showing how to measure the impact of management actions on performance,
providing valuable information to guide continuous improvement.
keywords: بهره وری اقتصادی | بهره وری هزینه | معیار سنج داخلی | تحلیل پوششی داده ها | تولید جوجه های گوشتی | حسابداری | Economic efficiency | Cost efficiency | Internal benchmarking | Data envelopment analysis | Broiler production | Throughput accounting
قیمت: رایگان
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