Akademik Veri Yönetim Sistemi
ESKISEHIR OSMANGAZI UNIVERSITESI IIBF DERGISI-ESKISEHIR OSMANGAZI UNIVERSITY JOURNAL OF ECONOMICS AND ADMINISTRATIVE SCIENCES, cilt.6, sa.2, ss.309-342, 2011 (ESCI)
The purpose of this study is to determine how grade municipalities effectively perform their services by using their related budget. For the first step we obtain efficiency scores by applying output oriented DEA model for four different services unit then we test whether the efficient municipalities are cost efficient or not by using Cost Efficiency Analysis (CEA). Thus the finding show that the cost efficiency scores derived from CEA performs much better than the efficiency scores derived from DEA which means that cost efficiency scores are much more realistic than DEA efficiency scores. Apparently, efficiency scores are not equal to cost efficiency score