Revista Contemporânea de Contabilidade | |
Performance of banks agencies: applying DEA to multiples performance perspective | |
Marcelo Alvaro da Silva Macedo1  Glaydson Teixeira Cavalcante2  | |
[1] FACC/UFRJ;PPGEN/UFRuralRJ; | |
关键词: desempenho; dea; bsc; | |
DOI : 10.5007/2175-8069.2009v6n12p87 | |
来源: DOAJ |
【 摘 要 】
In this article, will be applied the DEA methodology in the balanced perspective indicators (equal weights) of the Balanced Scorecard (BSC), in order to define efficient and inefficient units. For this, we analyze 38 retail segment agencies, of a single national institution, which is ranked as one of the largest Brazilian banks. The results show the Multicriterial Performance Index – IDM, which represents the consolidated index of multicriterial performance of each agencies under analysis, considering the financial, the operational, the customer and the staff performance perspectives. We can see, yet, at the 10 % level of significance, that the performance is related to the size of agencies, because the average multicriterial performance of 10 major agencies is higher than the 10 smaller agencies. This reflects the scale economies that exist in the operations of agencies.
【 授权许可】
Unknown