Metody Oceny Efektywności Przedsiębiorstw – Porównanie Wyników
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In the framework of the paper analysis was conducted on a group of companies of the food industry
for the year 2011. The aim of the analysis was to compare the efficiency scores obtained using traditional
financial indices, and the frontier approaches like the SFA method (the SFA – Stochastic Frontier Analysis).
As a classical measure of efficiency financial ratios the ROA and the ROS were used. These indices were
chosen because of the convergence of variables used in the ROA and the ROS as well in the SFA models. The
obtained results showed a slight correlation of the ROA and efficiency scores obtained using the SFA method.