‘Efficiency,’ a key performance factor of an organization, is affected by various factors in addition to ‘cost-benefit,’ which can be measured. Data Envelopment Analysis (DEA) is a method to evaluate the relative efficiency of an organization by simultaneously considering various factors that are difficult to measure. The significance of this study is that it presents a ‘method for developing an efficiency performance indicator using DEA’ and provides a practical application plan for inefficient organizations (DMUs) to develop and manage appropriate performance indicators to improve efficiency. It presents a methodology for performing research procedures ranging from selection of input and output variables, correlation analysis, DEA execution, calculation of virtual efficiency units (VEUs) through the latent price of the reference group (DMU), and derivation of efficiency performance indicators of the organization.

1. 서 론
2. 이론적 배경
    2.1 성과지표(PI; Performance Indicator)
    2.2 DEA(Data Envelopment Analysis)
    2.3 DEA 활용 선행연구
3. 연구방법
    3.1 연구절차
    3.2 DEA 활용 성과지표 개발 프레임
4. DEA 분석 활용 성과지표 개발
    4.1 DEA 투입 및 산출변수 선정
    4.2 DEA 분석
    4.3 비효율 DMU의 효율성 성과지표 개발
5. 결 론
Acknowledgement
References

• Hyung Chul Park(Department of Management Consulting, Hanyang University) | 박형철 (한양대학교 일반대학원 경영컨설팅학과)
• Chang Hee Han(School of Business Administration, Hanyang University) | 한창희 (한양대학교 ERICA 경영학부) Corresponding author