Allocating fixed costs and common revenue via data envelopment analysis
An issue of considerable importance involves the allocation of fixed costs or common revenue among a set of competing entities in an equitable way. Based on the data envelopment analysis (DEA) theory, this paper proposes new methods for (i) allocating fixed costs to decision making units (DMUs) and...
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| Veröffentlicht in: | Applied mathematics and computation 2011-12, Vol.218 (7), p.3680-3688 |
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| container_title | Applied mathematics and computation |
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| creator | Lin, Ruiyue |
| description | An issue of considerable importance involves the allocation of fixed costs or common revenue among a set of competing entities in an equitable way. Based on the data envelopment analysis (DEA) theory, this paper proposes new methods for (i) allocating fixed costs to decision making units (DMUs) and (ii) distributing common revenue among DMUs, in such a way that the relative efficiencies of all DMUs remain unchanged and the allocations should reflect the relative efficiencies and the input–output scales of individual DMUs. To illustrate our methods, numerical results for an example are described in this paper. |
| doi_str_mv | 10.1016/j.amc.2011.09.011 |
| format | Article |
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| ispartof | Applied mathematics and computation, 2011-12, Vol.218 (7), p.3680-3688 |
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| source | Elsevier ScienceDirect Journals Complete |
| subjects | Allocations Common revenue allocation Computation Costs Data envelopment analysis Decision making Distributing Efficiency Fixed cost allocation Mathematical models Operations research Optimization Revenues |
| title | Allocating fixed costs and common revenue via data envelopment analysis |
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