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Author:Cook, W. D.
Kress, M.
Title:Characterizing an equitable allocation of shared costs: a DEA approach
Journal:European Journal of Operational Research
1999 : DEC, VOL. 119:3, p. 652-661
Index terms:Cost effectiveness
Cost benefit analysis
Language:eng
Abstract:The authors investigate the particular problem of allocating a fixed cost across a set of comparable decision making units. They assume that the set of DMUs may share or incur a common cost such as a fixed overhead. The used model is based on the data envelopment analysis (DEA) procedure.
SCIMA record nr: 202539
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