Furthermore, the results indicated that only one forest management plans were efficient based on cost efficiency and revenue efficiency models. Results indicated that 8 forest management plans were efficient based on BCC and CCR models. Then, due to the structure of the forest management plan, cost efficiency and revenue efficiency models based on DEA were used in order to measure the efficiency. First of all, basic Data Envelopment Analysis (DEA) models (BCC and CCR) were used to determine the efficiency. In order to fulfill the research, data of 12 forest management plans were collected from the financial balance sheets of Shafaroud Forest Company during a ten years period. The aim of this research was to measure the relative efficiency of forest management plans in north of Iran.
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