Assessment of the financial security of enterprises by the DEA method

Aliamkhanova Aliya Nurzhanovna, Mitsel Arthur Aleksandrovich

This article is devoted to actual question of assessing the effectiveness of enterprises. The DEA method is considered primarily as a production function, where the input and output parameters are revenues and the volume of consumed resources. In this work, financial indicators of enterprises apply as input and output parameters. As a result of the conducted DEA - analysis using open statistical data, the most effective enterprises in each of the sectors of the Russian Federation were identified. Also proposed a method for pre-processing statistical data for the DEA method.

Keywords:financial security, Data Envelopment Analysis, efficiency evaluation, data processing, financial Indicators, efficiency, accounting statement.