A Maxmin Model for Allocating the Fixed Cost Based upon DEA

摘要：

Based on DEA (Data Envelopment Analysis), this paper has studied how to allocate the fixed cost among decision making units (DMUs) in a reasonable way. It has proven that all DMUs can be DEA efficient if the allocated cost is treated as an additional input in efficiency measurement. Based upon this conclusion, a maxmin allocation model is proposed in a global perspective, which uses a set of common weights to search the DMU with the minimum allocated cost step by step until there is no flexibility space in allocating the fixed cost for any DMUs. It is followed by a comparison to traditional approaches.

关键词： DEA Cost Allocation Maxmin

作者: Li Yongjun Liang Liang

作者单位: School of Management, University of Science and Technology of China, Hefei, 230052, China

会议类型: 国际会议

会议名称: 第六届管理学国际会议(Proceedings of ICM2007 the 6th International on Management)

会议地点: 武汉

会议语种:英文

页码: 378-383

在线出版日期: 2007-08-03（万方平台首次上网日期，不代表论文的发表时间）