Abstract

FONTALVO-HERRERA, Tomás José  and  DELAHOZ-DOMINGUEZ, Enrique José. Study of financial efficiency in companies certified with the BASC label using Data Envelopment Analysis: Case applied in Cali - Colombia. Entramado [online]. 2018, vol.14, n.1, pp.78-87. ISSN 1900-3803.  https://doi.org/10.18041/entramado.2018v14n1.27122.

The present research is about the analysis financial efficiency of Colombian companies based on the city of Cali certified by the BASC label, for this purpose we used the linear programming technique called Data Envelopment Analysis (DEA), applying the CCR-O routine aimed to outputs. As input variables, it was worked with: Subtotal of inventory Total Current Assets, Plant and Equipment property and Suppliers, and as output variable, Operating Income. The quality of this work is based on the use of primary information collected by the Superintendence of Corporations in 2014. As results we find that average efficiency of 42 companies under study was 33.95%, besides only five companies reached highest efficiency levels.

JEL CLASSIFICATION L69

Keywords : Efficiency; logistic processes; CCR model.

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