Fixed costs and shared resources allocation in two-stage network DEA
Fixed costs and shared resources allocation in two-stage network DEA
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DOI：
10.1007/s10479-017-2599-8
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发表时间：
2017-08
影响因子：
4.8
通讯作者：
Weiwei Zhu;Qian Zhang;Haiqing Wang
中科院分区：
文献类型：
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作者：
Weiwei Zhu;Qian Zhang;Haiqing Wang
数据包络分析（DEA）是一种绩效评估和基准测试的方法。在许多真实的管理决策中，固定成本用于建设供整个组织使用的公共设施，并需要由决策单元（DMU）中的子组件分担。本文讨论了决策单元由两个相互连接的阶段组成时的固定成本分配问题。我们开发了一组DEA模型来衡量绩效，将固定成本视为一组决策单元在两个阶段共享的额外输入因素。我们根据现实中不同的目标，提出了三个程序，以获得公平的成本分配计划。该模型是在DEA最佳实践是规模收益不变的假设下建立的，但在规模收益可变的假设下也可以很容易地应用。使用随机生成的数据集来说明所提出的模型。
Data envelopment analysis (DEA) is an approach for performance evaluation and benchmarking. In many real managerial decisions, fixed costs are used in building common facilities used by an entire organization, and need to be shared by sub-components in decision-making units (DMUs). The current paper discusses the problem of fixed cost allocation when DMUs are composed of two linked stages. We develop a set of DEA models to measure the performance by treating fixed cost as an additional input factor shared in two stages among a set of DMUs. We propose three procedures based on different objectives in reality to obtain a fair cost allocation plan. The models are developed under the assumption when the DEA best-practice is of the constant returns to scale, but can be readily applied under the assumption of the variable return to scale (VRS). The proposed models are illustrated using a randomly generated data set.