2026-06-11T12:17:43.127Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:3:509 2013-10-26T09:17:47Z 3

Implementation of DEA model in assessment of short-term liquidity level of Serbian food-production companies identified as ECR adopters 2011 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/3/509 V. Marjanović This study examines how data envelopment analysis (DEA) can be employed as a supplement to traditional financial measures used for the assessment of liquidity level of food-production companies identified as adopters of efficient consumer response (ECR) strategy. In this context, the DEA model was used to recalculate conversion periods of inventory and accounts receivable, as well as ratio that measures cash flow from operating activities to current liabilities. We found that there is a stronger association between recalculated input and output variables in the DEA model than between initial variables. Moreover, this study provides a theoretical framework for future research on that how other relevant variables can be included in the DEA model to assess a company’s liquidity level. bookPart Ekonomski fakultet Niš Improving the Competitiveness of the Public Sector by Networking