A new approach for fixed cost allocation in DEA based on the value efficiency analysis

Fixed cost allocation among decision-making units should be based on a fair plan. In this paper, we present a new approach based on value efficiency analysis. In this regard, we first calculate the value efficiency scores of the decision-making units (DMUs) by selecting the Most Preferred Solution (MPS) units. These units can be the units that have the best performance from the decision-maker (DM) point of view. In the following, we present an algorithm for providing a fixed cost allocation plan among DMUs based on the value efficiency analysis in data envelopment analysis (DEA). Fixed cost allocation is done by choosing the efficiency invariance strategy. Value efficiency analysis was used to design a fixed cost allocation plan by using the decision maker's preferred information.

کلیدواژه ها:

Data envelopment analysis ، Fixed cost allocation ، Value efficiency ، Efficiency invariance