DEA modely a jejich využití při měření efektivnosti společností

Abstract

The bachelor's thesis focuses on measuring the efficiency of selected retail companies operating in the Czech market using the non-parametric method of Data Envelopment Analysis (DEA). Specifically, the input-oriented CCR model is employed to assess how effectively individual businesses utilize their inputs to achieve the desired outputs. The analysis was conducted on ten selected retail chains: Albert, Billa, Globus, Kaufland, Lidl, Penny, Tesco, Coop, Hruška, and Žabka. Input variables chosen include labor costs, cost of interest, and other operating costs and services, while outputs include turnover, profit, and sales, based on financial statements for the year 2022. The results show that five companies achieve full efficiency, while the remaining five demonstrate room for improvement. For inefficient units, such as Albert, Billa, and Globus, specific weaknesses with the greatest potential for savings were identified. Based on these findings, targeted recommendations were proposed, the implementation of which should help these companies approach the efficiency levels achieved by benchmark companies such as Lidl and Penny.

Description

Subject(s)

CCR model, DEA, efficiency, financial statements, inputs, outputs

Citation