Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
4630371 | Applied Mathematics and Computation | 2011 | 9 Pages |
Abstract
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.
Related Topics
Physical Sciences and Engineering
Mathematics
Applied Mathematics
Authors
Ruiyue Lin,