“…In contemporary literature, DEA (Data Envelopment Analysis) models are increasingly used in the world when analyzing the efficiency of companies from all countries and economic sectors (Amin, & Hajjami, 2021;Chen et al, 2018Chen et al, , 2020Chen et al, , 2021aCooper et al, 1999;Rasoulzadeh et al, 2021;Stević et al, 2022). This is the case, for example, with the analysis of the efficiency of companies in Serbia (Đurić et al, 2020;Mandić et al, 2017;Martić, & Savić, 2001;Radonjić, 2020). They give a realistic picture of which domestic or foreign companies are efficient and which are not and what measures should be taken to increase efficiency (Alam et al, 2022;Amirteimoori et al, 2022;Andersen, & Petersen, 1993;Banker et al, 1984;Fotova Čiković & Lozić, 2022;Moghaddas et al, 2022;Park, & Kim, 2022;Sala-Garrido, 2023).…”