أهمية كفاءة المؤسسة الاقتصادية في تحديد الهيكل المالي الأمثل : دراسة تطبيقية على عينة من مؤسسات قطاع إنتاج الأغدية في السعودية

Abstract EN

This study sought in its theoretical aspect To understand the basic concepts of the financial structure and optimization, Hence the relationship of the optimal financial structure to efficiency.

As for the practical side, it aimed to analyze the efficiency of the food production sector institutions listed in the Saudi financial market Using the connected two-stage data envelope analysis model, It is one of the modern quantitative methods in measuring the relative efficiency of institutions, As well as measuring the optimality of the financial structure of the institutions under study.

So that the study used a set of inputs: capital, debt, enterprise size, liquidity ratio, fixed assets and intermediate variables represented by the financial structure.

The study outputs: financial and economic profitability.

Where the most important findings of the study, That more than 65% of the institutions under study, That is eight institutions that have achieved a financial structure above the optimal (target) financial structure.

This made these institutions inefficient in both stages compared to other reference institutions.