In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.
采用数据包络分析法(DEA)结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。
Under this circumstance, the thesis sets up a new method that can measure and evaluate the technological innovation of enterprises based on dynamic Data Envelopment Analysis (DEA) theory.
本论文的研究以此为出发点，构建了适合企业技术创新绩效测评的动态DEA模型。
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