EVALUACION DE LA EFICIENCIA DE LA INDUSTRIA TEXTIL ESPAÑOLA A PARTIR DE INFORMACIÓN ECONÓMICO-FINANCIERA: UNA APLICACIÓN DEL ANÁLISIS ENVOLVENTE DE DATOS.
Keywords:
Data Envelopment analysis, DEA, Technical efficiency, Financial statements, Textile industryAbstract
There is no competitiveness problem when there are no competitors. For that reason, differentiation constitutes a key strategy for the company; then it contributes to generate a captive market for the product reducing this way its competition. Supposing that differentiation is not possible, costs and efficiency appear as the only possible way (Esteban y Coll, 2003). Focusing the attention in the last one, this paper analyzes -by employing a non parametric methodology: the data envelopment analysis (DEA)- the technical efficiency of textile industry in Spain. For that, we have studied a group of companies of each and every activity that constitute the textile industry following the classification CNAE93. The evaluation has been done from financial-economic information obtained from the profit and losses account and balance sheet