Allocating fixed costs and resources via data envelopment analysis

In this paper we show that data envelopment analysis (DEA) can be viewed as maximising the average efficiency of the decision-making units (DMUs) in an organisation. Building upon this we present DEA based models for: (a) allocating fixed costs to DMUs and (b) allocating input resources to DMUs. Sim...

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Veröffentlicht in:European journal of operational research 2003-05, Vol.147 (1), p.198-216
1. Verfasser: Beasley, J.E
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description In this paper we show that data envelopment analysis (DEA) can be viewed as maximising the average efficiency of the decision-making units (DMUs) in an organisation. Building upon this we present DEA based models for: (a) allocating fixed costs to DMUs and (b) allocating input resources to DMUs. Simultaneous to allocating input resources output targets are also decided for each DMU. Numeric results are presented for a number of example problems taken from the literature.
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subjects Cross-efficiencies
Data envelopment analysis
Efficiency
Fixed cost allocation
Resource allocation
Studies
Target setting
title Allocating fixed costs and resources via data envelopment analysis
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