Economic efficiency assessments based on Data Envelopment Analysis are scarce compared to technical efficiency studies, even in for-profit firms. Some aspects justify this scarcity, such as the difficulty to estimate accurate prices, given their variability over time. In many situations, external benchmarking is hindered due to organizations' unique nature and the barriers to sharing information considered critical to competitiveness. The use of internal benchmarking can overcome some of these difficulties. This study conducted an internal benchmarking analysis of a broiler production system, focusing on cost efficiency. We conducted longitudinal case-based research over six years (2014–2019). The concepts of throughput accounting of the Theory of Constraints were applied to structure the DEA model (inputs, prices, and output). The Critical Incident Technique was used to explore the effects of interventions on the production system's cost efficiency. The results show that the broiler production system could reduce 32% of the total cost per unit of production if the balance of inputs suggested by the DEA evaluation was used. This work contributes to the literature by showing the potential of internal benchmarking to explore the evolution of cost efficiency over time. From a practical perspective, this study is important for managers by showing how to measure the impact of management actions on performance, providing valuable information to guide continuous improvement.

与技术效率研究相比，即使在营利性公司中，基于数据包络分析的经济效率评估也很少。某些方面证明了这种稀缺性，例如，鉴于价格随时间的变化，难以估算准确的价格。在许多情况下，由于组织的独特性以及共享对竞争力至关重要的信息的障碍，外部基准测试受到了阻碍。使用内部基准测试可以克服其中的一些困难。这项研究对肉鸡生产系统进行了内部基准分析，重点是成本效益。我们在六年（2014-2019年）中进行了基于案例的纵向研究。约束理论的吞吐量核算概念被用于构建DEA模型（投入，价格和产出）。关键事件技术用于研究干预措施对生产系统成本效率的影响。结果表明，如果使用DEA评估建议的投入平衡，则肉鸡生产系统可以降低单位生产总成本的32％。这项工作通过展示内部基准测试探索成本效率随时间变化的潜力，为文献做出了贡献。从实践的角度来看，这项研究对于管理者来说很重要，它展示了如何衡量管理措施对绩效的影响，提供了指导持续改进的有价值的信息。结果表明，如果使用DEA评估建议的投入平衡，则肉鸡生产系统可以降低单位生产总成本的32％。这项工作通过展示内部基准测试探索成本效率随时间变化的潜力，为文献做出了贡献。从实践的角度来看，这项研究对于管理者来说很重要，它展示了如何衡量管理措施对绩效的影响，提供了指导持续改进的有价值的信息。结果表明，如果使用DEA评估建议的投入平衡，则肉鸡生产系统可以降低单位生产总成本的32％。这项工作通过展示内部基准测试探索成本效率随时间变化的潜力，为文献做出了贡献。从实践的角度来看，这项研究对于管理者来说很重要，它展示了如何衡量管理措施对绩效的影响，提供了指导持续改进的有价值的信息。