کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
482956 | 1446226 | 2006 | 7 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The allocation of shared fixed costs
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موضوعات مرتبط
مهندسی و علوم پایه
مهندسی کامپیوتر
علوم کامپیوتر (عمومی)
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
We consider the problem of sharing the fixed costs of facilities among a number of users. Typically the users have a benefit or revenue from the use of the facilities. Although the problem can be formulated and solved as an integer programme this provides limited accounting information. Such information is often needed in order to (i) decide on which facilities are viable and (ii) to charge the users. It is shown that it is impossible to meet both these needs in a satisfactory way. We examine different ways of partially meeting them. In addition, we consider the issue of fairness among different possible cost allocations and how such ‘fair’ costs may be derived.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: European Journal of Operational Research - Volume 170, Issue 2, 16 April 2006, Pages 391–397
Journal: European Journal of Operational Research - Volume 170, Issue 2, 16 April 2006, Pages 391–397
نویسندگان
Martin Butler, H. Paul Williams,