International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Modeling Performance Evaluation of Industrial Poultry Slaughterhouses Hybrid of Bayesian Averaging and Distance Data Envelopment Analysis Approaches

Articles in Press

Document Type : Original Article

Authors
Ali Alizadeh Goodarzi 1
Seyedeh Shayesteh Vardi 2
Meysam Doaei 3
Ali Ebrahimnejad 4
Seyyed Hossein Nasl Moosavi 5
1 Department of Public Administration, Qaemshahr branch, Islamic Azad University, Qaemshahr, Iran.
2 Department of Economics, Qaemshahr branch, Islamic Azad University, Qaemshahr, Iran.
3 Department of Business Administration, Qaemshahr branch, Islamic Azad University, Qaemshahr, Iran.
4 Department of Mathematics, Qaemshahr branch, Islamic Azad University, Qaemshahr, Iran.
5 Department of Accounting, Qaemshahr Branch, Islamic Azad University, Qaemshahr, Iran.
10.22034/ijfma.2026.79714.2439
Abstract
Objectives: Missing data has become a chronic phenomenon in data envelopment analysis applications, and selecting the most important input variables is of great importance to more appropriately examine the performance; therefore, missing values in inputs and outputs and determining the best input variables cannot be investigated with traditional data envelopment analysis models.
Study Method: This study is applied. The statistical sample of the study includes 50 industrial slaughterhouses A and A+ in the period 2011 to 2023.
Findings: In this article, 18 input variables affecting the performance of industrial slaughterhouses were entered into nonlinear Bayesian models as outputs, and 6 important input variables were determined to calculate the efficiency of slaughterhouses (operating revenues; selling, administrative and general expenses; total non-current assets; employees; inventory of materials and goods, and short-term facilities). Based on the results, the variable selling, administrative, and general expenses were the most important input factor in industrial slaughterhouses. Next, the efficiency of slaughterhouses was evaluated based on data coverage, traditional, distance, and fuzzy analysis. The results demonstrate the fact that the distance data coverage analysis approach is more accurate than other efficiency calculation approaches.
Conclusion: Including desired input variables improves efficiency calculation, and the distance data coverage analysis approach has a high ability to calculate efficiency by considering missing data.
Keywords
Industrial Slaughterhouse
Data Envelopment Analysis
Missing Data
Efficiency
Bayesian
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International Journal of Finance & Managerial Accounting

Articles in Press, Accepted Manuscript
Available Online from 02 November 2026