چکیده:
In this paper aims to overcome the problems associated with traditional financial
analysis, have studied new methods for financial analysis in the Iran pharmaceutical
industry. In this regard, single-stage and two-stage DEA has been used. The data has been
gathered from financial statements for 2014 and the analysis focused on efficiency.
Finally, by pay attention to the second sheet of paper, concluded that DEA single-stage
and two-stage complement each other.
خلاصه ماشینی:
Finally, they stated that this approach can properly identify the number of clusters and provide appropriate clustering [1] In an article entitled the hybrid model of neural network and data envelopment analysis for the analysis of financial statements of companies in the Tehran Stock Exchange, Abolfathi (2013) have explained the disadvantages of traditional analysis.
2. The findings and conclusions: At first, present the table of the data collected: Table 1 : input and output and intermediate scale Administrative and selling expenses Financial expenses Tax expense Net profit Operating Profit net sales companies 21257 17594 29240 104613 147042 301982 Iran daroo 15764 42332 9666 35602 84305 258969 roze 5668 1676 607 12098 11696 66355 shirin 84975 44750 70386 255578 364955 816304 osveh 8091 32699 7763 51015 89654 362775 Alborz yalk 49181 318779 48198 162201 524118 1306634 Pakh daroo 21837 7250 39903 131161 175448 461795 Tolid daroo 27301 50309 25263 125208 205119 476194 amin 5417 372 7343 32176 32976 90684 jam 36558 19151 77336 264003 358504 693514 sobhan 35986 111757 42361 149820 302513 777506 reyhan 25137 24753 64309 223900 309320 643119 sina 60815 40751 79373 274791 392836 916105 alborz 13439 22805 19993 71715 71715 283785 fars daroo 38051 188992 74107 269591 269591 1327254 zahravi 35144 72190 44124 177442 177442 927856 jaber 81259 110418 58585 377429 377429 991580 razak 61311 146738 59419 238560 238560 1204814 farabi 11578 7001 7468 42319 44334 274942 loghman 128220 149497 19192 40083 204284 658484 abidi Table 2 shows the calculation of the different efficiency Table 2 : efficiency of single-stage and two-stage method Second sub efficiency DEA two-stage First sub efficiency DEA two-stage Total efficiency DEA two-stage Total efficiency DEA single-stage companies 94.