“…It is also characterised by its ability to deal with multiple outputs and multiple inputs easily (Hollingsworth, Dawson, & Maniadakis, 1999;Li & Dong, 2015;O'Neill et al, 2008;Rosko, 2001;Wranik, 2012), even if they were heterogeneous (Osmani, 2012). Additionally, it has the advantage of the simplicity underlying this approach in terms of not having prior or complicated standard assumptions as is the case with statistical regression analysis (Alexander, Busch, & Stringer, 2003, Hollingsworth et al, 1999, Osmani, 2012. Additionally, it can provide useful information for developing strategies to eliminate areas of inefficiency (Rosko, 2001).…”