کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
4630371 1340598 2011 9 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Allocating fixed costs and common revenue via data envelopment analysis
موضوعات مرتبط
مهندسی و علوم پایه ریاضیات ریاضیات کاربردی
پیش نمایش صفحه اول مقاله
Allocating fixed costs and common revenue via data envelopment analysis
چکیده انگلیسی

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.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Applied Mathematics and Computation - Volume 218, Issue 7, 1 December 2011, Pages 3680–3688
نویسندگان
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