Non-radial cost Luenberger productivity indicator
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ara0003">This study decomposes cost inefficiency into technical and allocative components in a more general way.

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ara0004">We further develop a cost-oriented productivity indicator which completely embraces the concept of cost minimization.

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ara0005">The cost-oriented productivity indicator provides more useful information.

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ara0006">The data on Taiwan's banking industry covering the period 2006–2012 is used to illustrate the above decomposition.

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