Authors: Lv Wenwen; Zarina Abdul Salam
Addresses: International Business School, Universiti Teknologi Malaysia, Kuala Lumpur 541000, Malaysia; School of Economics and Management, Chuzhou University, Chuzhou 239000, China ' International Business School, Universiti Teknologi Malaysia, Kuala Lumpur 541000, Malaysia
Abstract: Aiming at the low fitting degree of the traditional financial management performance evaluation method, a DEA-based financial refinement management effectiveness evaluation method is proposed. This paper analyses the overall structure of the financial department, takes the effectiveness evaluation index of financial management at home and abroad as the reference object, and constructs the effectiveness evaluation index system of financial fine management. According to the evaluation index system, CR model and BCC model in DEA method are adopted to evaluate the efficiency of financial delicacy management. Experimental results show that the method has small error, high fitting index and good practical performance.
Keywords: DEA; financial refinement management; efficiency evaluation; evaluation index system.
International Journal of Information Technology and Management, 2022 Vol.21 No.2/3, pp.169 - 184
Received: 30 Sep 2019
Accepted: 12 May 2020
Published online: 20 Jun 2022 *