Application Of DEA In Analyzing An Accounting Firm’s Operating Performance

• Main Authors: Tseng, Chengcheng, 曾政誠
• Other Authors: Cheng, Yushu
• Format: Others
• Language: en_US
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/37635069366136896339

碩士 === 靜宜大學 === 會計學系 === 100 === This study takes 78 branches of a public accounting firm in Taiwan in 2008 as the research subject and quotes data envelopment analysis to measure the operating performances of business units of this public accounting firm to provide the reference and peers numbers for a public accounting firm’s managers in determining operation management. The result indicates that, in overall technical efficiency, the case accounting firm has many inefficient branches distinctly; the average overall technical efficiency of branches is 80.84% and the average pure technical efficiency of branches is 88.92%, which is approximately because of lower attestation revenues, tax business revenue and other business revenues leading to excessive input squander. The average scale efficiency of the case accounting firm during the sample period is 90.91%. The ratio of resource waste due to technical inefficiency is 19.16%, of which 50.55% is due to pure technical inefficiency.