Studding of Efficiency and Sensitivity Analysis Operation Techniques of Management Accounting In Improvement of Performance of Companies by Data Envelopment Analysis Models (Case Study: Pharmacy Companies Accepted In Tehran Stock Exchange)

The subject of globalization and increasing of commercial intricates accompanied by outstanding development in technology result in developing of methods and techniques of management accounting, and so today with due attention to growth and increasing importance of organizations and companies in communiting, has been highly regarded to evaluate their performance. The present study with purpose of considering of efficiency of operations techniques of management accounting estimate performance of companies with due attention to analysing of sensitivity in data envelopment analysis models. The present study is in one period of time from application and time. Strategy applied is based on analysis of mathematical model and with using of data envelopment analysis models. Data was gathered using two method the questionnaire and documentation. The place domain of study is pharmacy companies accepted in tehran stock exchange. And time domain of it is in 1390 year.. Designing and implementing appropriate models of data envelopment analysis, efficiency of pharmacy companies accepted in Tehran stock exchange was determined. In this model with variable returns to 53 percent of companies, have performance full. Analysis of sensitivity of inputs showed that between inputs, costing techniques, budgeting, and decision for investment on efficiency has been useful very much. Consequently companies must have more attention to using of these techniques. Analysis of sensitivity of outputs showed that both outputs of model, efficiency rate of investment and value-added of economic are more important in performance of pharmacy companies so attention to these criterions in estimating of performance is very important.