Contractor financial evaluation model (CFEM)

Abstract

Very little is known about the financial well-being of contractors, in part because they are generally privately held companies. The goals of this work were to develop a model based on data envelopment analysis to assess contractor performance and to use the model to provide a set of financial benchmarks for the industry. As the efficiency score of contractors decreased, the following trends were evident: decreasing current ratio, increasing accounts receivable and payable times, increasing debt to equity, increasing fixed assets to equity, increasing gross profits to sales, increasing administrative expenses to net worth, decreasing net income to sales, and decreasing net income to equity.Key words: DEA, benchmark, efficiency, peer group, DMU, building contractor, heavy civil contractor, specialty contractor, distinct cultural environment, frontier.

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