【摘要】 传统的固定成本分摊方法把分摊成本作为决策单元新的投入要素,而常常决策单元的输入包含成本或输出包含收益,李勇军论述把包含成本的输入项和待分摊成本合并是可行的。本文把分摊成本作为负收益,研究了输出包含收益的情况,首先分析决策单元效率与分摊成本的关系,然后建立了min-max分摊模型,算法设计保证了最终的分摊解在一组公共权重的标准下DMU效率变化最小。最后的实例分析说明了该方法的有效性。更多还原

【Abstract】 Traditional fixed cost are allocated as a new input factor of the decision making unit whose input contains cost or output contains income usually.Furtherly Li Yong jun presented that it is feasible to merge the allocation cost with the input including cost.This paper treats the fixed cost as a negative income while the output contains income.Firstly,the relationship between DMU efficiency and fixed cost is analysed,then a min-max allocation model is established,in which algorithm design ensures that the final solution-sharing make the efficiency change be minimum under the public weight standards.Finally,an example analysis shows the effectiveness of the method.更多还原