Performance of banks agencies: applying DEA to multiples performance perspective

Authors

  • Marcelo Alvaro da Silva Macedo FACC/UFRJ
  • Glaydson Teixeira Cavalcante PPGEN/UFRuralRJ

DOI:

https://doi.org/10.5007/2175-8069.2009v6n12p87

Abstract

In this article, will be applied the DEA methodology in the balanced perspective indicators (equal weights) of the Balanced Scorecard (BSC), in order to define efficient and inefficient units. For this, we analyze 38 retail segment agencies, of a single national institution, which is ranked as one of the largest Brazilian banks. The results show the Multicriterial Performance Index – IDM, which represents the consolidated index of multicriterial performance of each agencies under analysis, considering the financial, the operational, the customer and the staff performance perspectives. We can see, yet, at the 10 % level of significance, that the performance is related to the size of agencies, because the average multicriterial performance of 10 major agencies is higher than the 10 smaller agencies. This reflects the scale economies that exist in the operations of agencies.

Author Biography

Marcelo Alvaro da Silva Macedo, FACC/UFRJ

Possui graduação em Administração Pública e de Empresas pela Universidade Federal Rural do Rio de Janeiro (1994), Mestrado em Engenharia de Produção pela Universidade Federal Fluminense (1998) e Doutorado em Engenharia de Produção pela Universidade Federal do Rio de Janeiro (2006). Atualmente é professor adjunto da Universidade Federal do Rio de Janeiro. Tem atuado na área de Contabilidade, com ênfase em Desempenho Organizacional, Controladoria e Finanças Corporativas e Métodos Quantitativos Aplicados.

Mais informações: Currículo Lattes - CNPq.

Published

2010-02-04

How to Cite

Macedo, M. A. da S., & Cavalcante, G. T. (2010). Performance of banks agencies: applying DEA to multiples performance perspective. Revista Contemporânea De Contabilidade, 6(12), 87–108. https://doi.org/10.5007/2175-8069.2009v6n12p87

Issue

Section

Articles