Resource allocation problems in data envelopment analysis with simultaneous shared costs and common revenue

Allocating fixed shared cost and common revenue equitably to all decision making units (DMUs) are two interesting issues in resource allocation using data envelopment analysis (DEA). The existing methods have accomplished these distinctively. In this paper, we developed a single dada envelopment analysis (DEA) approach for equitable allocation of shared costs to inputs and common revenue to outputs, concurrently. The main contribution of this research in comparison with existing methods are: 1) both allocation of shared costs to inputs and common revenue to outputs are considered in a single model, simultaneously; 2) The computational efforts has been reduced and no LP required to be solved; 3) simultaneous changes of inputs and outputs have been considered in order to project a DMU towards efficient frontier. A numerical example, adopted form literature, is presented and discussed in order to illustrate the applicability and efficacy of proposed approach.