Fixed cost allocation based on efficiency maximization and min-max relative difference

DOI10.3969/J.ISSN.1005-3085.2015.05.012MaRDI QIDQ2992295zbMATH OpenFDO

Authors Ruiyue Lin

Publication date 10 August 2016

zbMATH Keywords

data envelopment analysisuniquenessfixed cost allocationminimax modelefficiency maximization

Mathematics Subject Classification ID

Management decision making, including multiple objectives (90B50) Resource and cost allocation (including fair division, apportionment, etc.) (91B32) Minimax problems in mathematical programming (90C47)

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• Fixed cost allocation based on the principle of efficiency invariance in two-stage systems
• A new approach for allocating fixed costs among decision making units
• Allocating the fixed cost as a complement of other cost inputs: A DEA approach
• DEA-based proportional-sharing fixed cost allocation considering bi-objective optimization
• Allocating fixed costs with considering the return to scale: a DEA approach

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