DEA를 이용한 외부감사교육기업의 경영효율성 분석

In this study, the management efficiency of external audit education companies was measured and analyzed using the Data Envelopment Analysis (DEA). DEA finds the most efficient unit within the sample group through a simple model of input variables and output variables and measures the inefficiency of the inefficient unit by relative evaluation. For a period of three weeks, from October 16 to October 31, data management efficiency was examined for businesses that, as of 2022, ranked 15th or higher among domestic external audit education organizations in terms of operating profit. The input variables selected for the research analysis are the number of employees, capital, and advertising expenses, and the output variables are sales and operating profit. Based on the analysis results, projection values for the efficient operation of external audit education companies that were not analyzed efficiently were given as numbers. Companies that can be used as a benchmark can be found by looking at how often the reference set appears. The input-oriented BCC-I model and the CCR-I model were used in this study. Seven companies with CCR efficiency 1 and eight companies with BCC efficiency 1 were looked at after the final analysis of BCC efficiency. In addition, in terms of scale profitability (RTS), there were fourteen companies with a certain CRS of scale and one company with an increase in scale IRS. Since information on the management efficiency of external audit and education companies was provided based on financial factors through the research results, decisions can be made by referring to and reflecting on the company's strategy to improve the management efficiency and management performance of education companies in practice.