Abstract:

This research paper presents the assessment of the financial efficiency in BASC certified companies in Cali. We used the nonparametric approach Data Envelopment Analysis (DEA), specifically the CCR-O model, focused on outputs. As a source of information we used that data lying in the Superintendence of Companies in 2010. As input variables, it was worked with: Subtotal of inventory, Total Current Assets, Plant and Equipment property and Suppliers, and as output variable, Operating Income. From BASC certified companies in Cali, the ones that presented the best performance in the analysis of the efficiency of logistic processes are: Ocupar Temporales S.A, Accion Del Cauca S.A, Grupo Empresarial Apparel Solutions Ltda, Accion S.A., Carvajal Internacional S. A..The average efficiency of the business group studied was 33.95%. Of the 42 BASC certified companies studied, only 5 had optimum efficiency.