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In contemporary economy and society, performance analysis in the services and industries attract more and more attention. The traditional Data Envelopment Analysis (DEA) approach is an efficient method to assess the efficiency in both service and industry. But conventional DEA model has some shortages such as it doesn't suggest any improvement for efficient units and in some situations suggestions are not practical because of real conditions. In this paper we developed a model based on using artificial units to generate some improvement suggestions to efficient units which are practical. Also, we ranked units based on their supper efficiency score. Finally, we applied the model to approve the applicability of the proposed model.
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