Title :
An Equitable Allocation of Fixed Costs and Resources: A Data Envelopment Analysis Approach
Author_Institution :
Dept. of Math. & Inf. Sci., Wenzhou Univ., Wenzhou, China
Abstract :
In many applications of data envelopment analysis (DEA) approach, there is often a fixed cost or resource which is imposed on all decision making units (DMUs). One nature question then is: how can this cost or resource be assigned in a reasonable way to various DMUs? In this paper, we present a new DEA-based method for obtaining this cost or resource allocation. To illustrate our methods, numerical results for an example from the literature are presented.
Keywords :
costing; data envelopment analysis; decision making; resource allocation; cost allocation; data envelopment analysis; decision making units; resource equitable allocation; Cost function; Costing; Data envelopment analysis; Decision making; Information science; Manufacturing; Mathematics; Production; Resource management; Standards organizations;
Conference_Titel :
Management and Service Science, 2009. MASS '09. International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-4638-4
Electronic_ISBN :
978-1-4244-4639-1
DOI :
10.1109/ICMSS.2009.5305638
