Funari S., Rizzi D. (2002).
In this paper we analyse the performance of some banking foundations situated in the NorthEastern area of Italy. The performance is defined as the ability of a bank foundation to obtain revenues from their assets and to maximise its grant-making activity. To build a performance indicator we use an operational research methodology called data envelopment analysis (DEA), applied to a model in which the variables are represented by budget ratios. Moreover a windows analysis is undertaken in order to examine the change of the performance of the bank foundations in the time period analysed.