Allocating fixed costs and resources via data envelopment analysis

被引：246

作者：

Beasley, JE ^{[1
]}

机构：

[1] Univ London Imperial Coll Sci Technol & Med, Sch Management, London SW7 2AZ, England

来源：

EUROPEAN JOURNAL OF OPERATIONAL RESEARCH | 2003年 / 147卷 / 01期

关键词：

data envelopment analysis; efficiency; cross-efficiencies; fixed cost allocation; resource allocation; target setting;

D O I：

10.1016/S0377-2217(02)00244-8

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

In this paper we show that data envelopment analysis (DEA) can be viewed as maximising the average efficiency of the decision-making units (DMUs) in an organisation. Building upon this we present DEA based models for: (a) allocating fixed costs to DMUs and (b) allocating input resources to DMUs. Simultaneous to allocating input resources output targets are also decided for each DMU. Numeric results are presented for a number of example problems taken from the literature. (C) 2002 Elsevier Science B.V. All rights reserved.

引用

页码：198 / 216

页数：19

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