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Among these, the Sustainable Value (SV) method helps to determine by which economic entity resources should be used in order to achieve the highest contributions to sustainability, by comparing company's efficiency of capital use against the efficiency of a benchmark.
In the production chain, the subcontractors improve efficiency of capital use horizontally and longitudinally by the capital settlement period on the basis of the social time mechanism.
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On a larger scale, trading ships were soon analyzed by income statements and more and more decisions began to be understood using the tools of accounting, leading to greater efficiency of capital, the savings of a society.
The British economist John Maynard Keynes used this concept but coined a slightly different term, the marginal efficiency of capital, in arguing for the importance of profit expectations rather than interest rates as determinants of the level of investment.
"It's a question of efficiency of capital.
Audits increase the reliability of financial information and consequently improve the efficiency of capital markets.
"In aggregate, it really contributes a lot to the efficiency of capital allocation, and capital allocation is very important," he said.
And a rising rate does not mean that the efficiency of capital is falling; capital-output ratios are supposed to increase as economies develop.
This paper used the DEAP Version 2.1 software to analyze the comprehensive efficiency, the pure technical efficiency and the scale efficiency of capital allocation in 2010 2015.
This paper used the data envelopment analysis program version 2.1 DEAP version 2.1) software to analyze 30 public companies' comprehensive efficiency, i.e. the pure technical efficiency and the scale efficiency of capital raise and allocation in 2010 2015.
This paper compares the comprehensive efficiency, the pure technical efficiency and the scale efficiency of capital raise and allocation of 30 public companies from 2010 to 2015. Figure 2 shows the comparative analysis with regard to the capital raise efficiency.
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