Resumo

FONTALVO HERRERA, Tomás; MENDOZA MENDOZA, Adel  e  VISBAL CADAVID, Delimiro. Comparative analysis of financial efficiency: a case study of BASC sector in Barranquilla. Prospect. [online]. 2015, vol.13, n.2, pp.16-24. ISSN 1692-8261.  https://doi.org/10.15665/rp.v13i2.483.

In this research paper the financial efficiency of enterprises is evaluated using the nonparametric technique Data Envelopment Analysis (DEA) for which a sample of 32 member companies of the Business Alliance for Secure Commerce (BASC) that is located in Barranquilla and presenting its financial statements in the Superintendence of Corporations in 2010. Was used the model DEA CCR-O, output oriented, taking input variables Subtotal Inventory, Total Current Assets, Property, Plant and Equipment and Providers, the output variable is Operating Utility. The results show that the average efficiency of the study group was 56. 62% and that of the 32 companies only 9 showed 100% efficiency.

Palavras-chave : Financial efficiency; BASC; Data Envelopment Analysis; DEA CCR-O model.

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