Allocating the fixed cost as a complement of other cost inputs: A DEA approach

European Journal of Operational Research

Volumn 197, Issue 1, 2009, Pages 389-401

  Li, Yongjun ^a   Yang, Feng ^a,b   Liang, Liang ^a   Hua, Zhongsheng ^a  

^a UNIVERSITY OF SCIENCE AND TECHNOLOGY OF CHINA   (China)

^b YORK UNIVERSITY   (Canada)

Author keywords

Cost allocation; Data envelopment analysis (DEA); Multiple objective program; Super efficiency

Indexed keywords

COST ACCOUNTING; COSTS; DATA ENVELOPMENT ANALYSIS; DECISION THEORY; DEPRECIATION;

CAR MANUFACTURERS; COST ALLOCATION; COST ALLOCATION PROBLEMS; DATA ENVELOPMENT ANALYSIS (DEA); DECISION MAKING UNITS; FIXED COSTS; MULTIPLE-OBJECTIVE PROGRAM; SUPER EFFICIENCY;

COST BENEFIT ANALYSIS;

EID: 59849116020     PISSN: 03772217     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ejor.2008.06.017     Document Type: Article

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