“…Various studies on the measurement of efficiency in manufacturing firms with the utilization of DEA have used several inputs and outputs. Chandra et al (1998) have specified their inputs as number of employees, average annual investment over last ten years, and their outputs were annual sales values. On the other hand, Friedman and Stern (1998) specified their inputs as assets, average wage man-hours worked by employees, labor cost, materials and expenses, but their outputs were revenue, export revenue, and income due to work and repairs and assts.…”