The use of goal programming and data envelopment analysis for estimating efficient marginal costs of outputs

The paper concerns the use of alternative and/or combined methodologies (Data Envelopment Analysis, Regression Analysis, Goal Programming) as a means of ascertaining the efficiency as well as the efficient marginal costs of outputs of homogeneous organizational units. The same body of data is used throughout the analysis and the results derived from the combination of Data Envelopment Analysis and Goal Programming are shown to be more reliable than those obtained by the other methods.