DLUHOŠOVÁ Dana VSB-Technical University of Ostrava

Spoluautoři ZMEŠKAL Zdeněk

The paper is devoted to a possibility to measure the company financial performance. This aspect is one of the crucial points in the financial decision-making of the metallurgy company. Several methodologies are to be applied. Multi-criteria method to efficiency measure on input and output relation approach on Data envelopment analysis (DEA) is described and applied. DEA method for CCR and BCC alternatives is explained and described. Simplified example of performance efficiency for ROA, financial leverage and liquidity indices is applied for ten decision-making units (DMU). Results are discussed, graphically presented and show possibility to successfully apply DEA methods.