This study uses student evaluation of teachers to design a teaching improvement matrix based on teaching efficiency and performance by combining management matrix and data envelopment analysis. This matrix is designed to formulate suggestions to improve teaching. The research sample consists of 42 classes of freshmen following a course of English in Taiwan. The empirical findings show that proposed model can distribute all the evaluated classes into 4 quadrants depending on their performance and efficiency, identify the importance of each performance indicator, and suggest the improvement direction in different quadrants for all the evaluated classes. A study case of one inefficient class is presented in order to demonstrate the proposed model utility and feasibility.