Aplicación de la técnica dea (data envelopment analysis) en la determinación de eficiencia de centros de costos de producción
Abstract
En este artículo se presenta el desarrollo de la técnica DEA (Data Envelopment Analysis - Análisis Envolvente de Datos), que usa como fondo a la Investigación de Operaciones y que permite comparar las eficiencias relativas de las unidades de decisión de la empresa, tomando en cuenta para su cálculo únicamente los datos provenientes de cada unidad. Con la aplicación de esta técnica a un caso real, se muestra la manera cómo la Técnica permite identificar las unidades eficientes e ineficientes y determinar qué variables (insumos – inputs y productos – outputs) están afectando la eficiencia, y a partir del “benchmarking” (identificar los mejores procedimientos) fijar metas u objetivos a las unidades encontradas como ineficientes.Downloads
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