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Please use this identifier to cite or link to this item: http://ntour.ntou.edu.tw:8080/ir/handle/987654321/31947

Title: Non-oriented slack-based decompositions of profit change with an application to Taiwanese banking
Authors: Jia-Ching Juo;Tsu-Tan Fu;Ming-Miin Yu
Contributors: NTOU:Department of Transportation Science
Keywords: Profit change;Decomposition;Data envelopment analysis (DEA);Slacks;Slacks-based measure (SBM)
Date: 2012-10
Issue Date: 2012-05-23T01:10:14Z
Publisher: Omega-The International Journal of Management Science
Abstract: Abstract:A change in profit can originate from the output side and the input side. In the spirit of work by Tone [1] and follows Grifell-Tatjé and Lovell's [2], we propose a non-oriented slacks-based measure (SBM) model to decompose the change in the operating profit into various meaningful components: quantity effect and a price effect. The quantity effect can be decomposed into a productivity effect and an activity effect. The productivity effect is further decomposed into a technical effect and an operating efficiency effect. Both of them include an output side, which will result in a change in revenue and an input side which will result in a change in cost. The activity effect can be decomposed into a product mix effect, a resource mix effect and a scale effect. We illustrate our decompositions to the Taiwanese banking sector during the period 1994–2002 using the average of the base and current prices to evaluate these contributions. We find ignoring input side effects on the decomposition of profit changes would cause misleading results in managerial issues.
Relation: 40(5), pp.550-561
URI: http://ntour.ntou.edu.tw/handle/987654321/31947
Appears in Collections:[運輸科學系] 期刊論文

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