en عمومى General پژوهشي Research <span style="font-size:11pt"><span style="line-height:normal"><span style="unicode-bidi:embed"><span sans-serif="" style="font-family:Calibri,"><span new="" roman="" style="font-family:" times="">The models that set the closest targets have made an important contribution to data envelopment analysis (DEA) as tool for best-practice benchmarking of decision making units (DMUs). These models may help define plans for improving the require less effort from the DMUs. One of the important issues in the process of benchmarking and target setting, is to set realistic and achievable targets for inefficient units. Because in practice and in the real world, we often face units that perform poorly and the targets for them are not available in one step, to solve this problem, in this study, an algorithm is presented that takes advantage of the onion layering method has three main advantages over other step-by-step benchmarking methods: firstly, in each step, it offers a better and closer target and benchmark to the manager sequentially. Secondly, by adjusting the number of jumps in the layers according to the conditions, it provides the possibility of more adjustments and flexibility in targets&nbsp; for the manager. Thirdly, by classifying the decision-making units based on the level of efficiency and performance, it specifies a benchmark and a realistic achievable target for the inefficient units at each stage. The proposed method has been implemented on the data of 24 Portuguese bank branches and And targets are specified sequentially for each ineffective unit.</span></span></span></span></span> Data Envelopment Analysis, Sequential Benchmarking, Closest Targets. 45 56 http://ijorlu.lahijan.iau.ir/browse.php?a_code=A-10-528-1&slc_lang=en&sid=1 M. Kameli mortaza.math@gmail.com 10031947532846001726 10031947532846001726 No Department of Applied Mathematics, Tabriz Branch, Islamic Azad University, Tabriz, Iran B. Daneshian beh.daneshian@yahoo.com 10031947532846001727 10031947532846001727 Yes Department of Applied Mathematics, Central Tehran Branch, Islamic Azad University, Tehran, Iran F. Moddares khiyabani farzin.modarres@gmail.com 10031947532846001728 10031947532846001728 No Department of Applied Mathematics, Tabriz Branch, Islamic Azad University, Tabriz, Iran F. Hosseinzadeh Lotfi farhad@hosseinzadeh.ir 10031947532846001729 10031947532846001729 No Department of Mathematics, Science and Research Branch, Islamic Azad University, Tehran, Iran