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Nonradial Approach To Allocating Fixed-Costs And Common Revenue Using Centralized Dea

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  • SEBASTIÁN LOZANO

    (Escuela Superior de Ingenieros, University of Seville, Camino de los Descubrimientos, s/n 41092 Seville, Spain)

Abstract

In this paper, a simple approach to allocating fixed costs and common revenue among different units is presented. It is based on centralized data envelopment analysis (DEA) and uses a weighted, slacks-based, nonradial metric. The approach is units-invariant and takes into account the inefficiencies in the assessed decision making units (DMUs). The approach works when the fixed cost is a complement of another input as well as when no other inputs exist. The proposed approach is compared with existing allocation methods using several datasets from the literature.

Suggested Citation

  • Sebastián Lozano, 2014. "Nonradial Approach To Allocating Fixed-Costs And Common Revenue Using Centralized Dea," International Journal of Information Technology & Decision Making (IJITDM), World Scientific Publishing Co. Pte. Ltd., vol. 13(01), pages 29-46.
    • Handle: RePEc:wsi:ijitdm:v:13:y:2014:i:01:n:s0219622014500023
    DOI: 10.1142/S0219622014500023
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    Cited by:

    1. Lozano, Sebastián & Contreras, Ignacio, 2022. "Centralised resource allocation using Lexicographic Goal Programming. Application to the Spanish public university system," Socio-Economic Planning Sciences, Elsevier, vol. 84(C).
    2. Feng Li & Qingyuan Zhu & Liang Liang, 2019. "A new data envelopment analysis based approach for fixed cost allocation," Annals of Operations Research, Springer, vol. 274(1), pages 347-372, March.
    3. An, Qingxian & Tao, Xiangyang & Xiong, Beibei & Chen, Xiaohong, 2022. "Frontier-based incentive mechanisms for allocating common revenues or fixed costs," European Journal of Operational Research, Elsevier, vol. 302(1), pages 294-308.

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