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

Abstract

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

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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