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。

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Data Envelopment Analysis (DEA) is an effective tool to appraise the performance of commercial Banks.

数据包络分析是商业银行效率评价的有力工具。

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In order to evaluate machinability of ceramics materials objectively, data envelopment analysis (DEA) model for machinability evaluation of machinable ceramic materials was established.

为了客观评价陶瓷材料的可加工性，建立了可加工陶瓷材料可加工性评价的数据包络分析模型。

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