A change in profit can originate from the output side and the input side. In the spirit of work by Tone [1] and follows Grifell-Tatjé and Lovell's [2], we propose a non-oriented slacks-based measure (SBM) model to decompose the change in the operating profit into various meaningful components:...

The purpose of this study is to construct a student-based performance evaluation model for business schools in Taiwan. College graduates’ starting wage and their multiple abilities cultivated in school are used as performance indicators. The value-added forms of these indicators are employed...