Nonradial Approach to Allocating Fixed-Costs and Common Revenue using Centralized DEA
Nonradial Approach to Allocating Fixed-Costs and Common Revenue using Centralized DEA
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DOI：
10.1142/s0219622014500023
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发表时间：
2014-01
期刊：
影响因子：
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通讯作者：
S. Lozano
中科院分区：
文献类型：
--
作者：
S. Lozano
本文提出了一种在不同单位之间分配固定成本和共同收入的简单方法。它基于集中式数据分析（DEA），并使用加权的，基于松弛的，非径向度量。该方法是单位不变的，并考虑到在评估决策单元（DMU）的低效率。当固定成本是另一项投入的补充时，以及当不存在其他投入时，该方法有效。所提出的方法与现有的分配方法相比，使用几个数据集从文献中。
In this paper, a simple approach to allocating fixed costs and common revenue among different units is presented. It is based on centralized data envelopment analysis (DEA) and uses a weighted, slacks-based, nonradial metric. The approach is units-invariant and takes into account the inefficiencies in the assessed decision making units (DMUs). The approach works when the fixed cost is a complement of another input as well as when no other inputs exist. The proposed approach is compared with existing allocation methods using several datasets from the literature.