基于两阶段DEA Leader-Follower模型的固定成本分步分摊方法研究

›› 2020, Vol. 32 ›› Issue (3): 279-288.

基于两阶段DEA Leader-Follower模型的固定成本分步分摊方法研究

张冉¹, 冉伦², 李金林², 杜涛³

1. 北京师范大学党委学生工作部, 北京 100875;
2. 北京理工大学管理与经济学院, 北京 100081;
3. 延安大学经济与管理学院, 延安 716000

收稿日期:2017-05-15 出版日期:2020-03-28 发布日期:2020-04-08
通讯作者: 冉伦(通讯作者),北京理工大学管理与经济学院教授,博士生导师,博士
作者简介:张冉,北京师范大学党委学生工作部,博士;李金林,北京理工大学管理与经济学院教授,博士生导师,硕士;杜涛,延安大学经济与管理学院副教授,硕士生导师,博士
基金资助:
北京市自然科学基金面上项目（9172016）；国家自然科学基金重点项目（71432002）；延安大学校级项目（YDY2019-05）。

A Step-by-step Fixed Cost Allocation Method Based on Leader-follower DEA Model

Zhang Ran¹, Ran Lun², Li Jinlin², Du Tao³

1. Party Committee Student Affairs Department, Beijing Normal University, Beijing 100875;
2. School of Management and Economics, Beijing Institute of Technology, Beijing 100081;
3. School of Economics and Management, Yan'an University, Yan'an 716000

Received:2017-05-15 Online:2020-03-28 Published:2020-04-08

摘要/Abstract

摘要：

本文针对两阶段决策单元的固定成本分摊问题，提出了一种基于两阶段DEA Leader-Follower模型的分步分摊方法。首先，利用基于Minmax思想的DEA方法完成DMU整体的成本分摊。然后，利用两阶段DEA理论中的Leader-Follower模型完成每个DMU两阶段的成本分摊。取两阶段分别作为Leader时得到的成本分摊量的平均值作为最后的成本分摊方案，可以最大程度地保证分摊公平性，有利于分摊方案的执行。数值算例部分也证明了本文提出的方法有效可行，能够为管理者进行固定成本分摊提供决策依据。

关键词: 固定成本分摊, 两阶段, DEA, Leader-Follower模型

Abstract:

In this paper, we consider the fixed cost allocation problem among the decision making units (DMU) with two stages, and propose a step-by-step method based on Leader-Follower DEA model. First, we use the Minmax DEA model to allocate the fixed cost among different DMUs. Then, we establish the Leader-Follower DEA model to allocate the fixed cost between different stages. In order to guarantee the fairness, we use the average of the cost allocation obtained from the Leader-Follower DEA models that each stage is regarded as a leader, which is good for executing the allocation. Numerical example shows that our method is valid and practical, so it can be used by decision makers to deal with fixed cost allocation.

Key words: fixed cost allocation, two-stage, DEA, Leader-Follower

张冉, 冉伦, 李金林, 杜涛. 基于两阶段DEA Leader-Follower模型的固定成本分步分摊方法研究[J]. , 2020, 32(3): 279-288.

Zhang Ran, Ran Lun, Li Jinlin, Du Tao. A Step-by-step Fixed Cost Allocation Method Based on Leader-follower DEA Model[J]. , 2020, 32(3): 279-288.

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