基于DEA效益不变性原则的新型固定成本分配方法

A New Method of Allocating the Fixed Cost Based on the DEA Effciency Invariance Principle

无论从组织管理的角度还是从控制成本的角度,以公平方式在一组竞争实体之间分配固定成本都显得相当重要.Cook和Zhu提出了一种具有数据包络分析(DEA)效益不变性的方法来解决此类分配问题.然而当现实环境中存在一些特殊约束条件时,我们可证明Cook和Zhu的方法不可行.为了克服这一不足,本文通过修正Cook和Zhu模型的约束条件以及增加新的假设,提出了一种在某些特殊约束条件下被证明是可行的分配方法,算例分析表明本文方法是有效及合理的.

From both the organization management standpoint and the cost control perspective,allocating the fixed cost across a set of competing entities in an equitable manner is very importance.Cook and Zhu proposed an approach under the data envelopment analysis（DEA） effciency invariance to solve such an allocation problem,but when some special constraints occur in reality,we can prove that the Cook and Zhu’s model is infeasible.To overcome this shortcoming,by improving the constraints in the Cook and Zhu’s model and adding a new assumption,this paper provides a new allocation approach,which is feasible when such special constraints are introduced.Numerical examples have shown that our approach is effective and reasonable.