【摘要】 本文针对两阶段决策单元的固定成本分摊问题,提出了一种基于两阶段DEA Leader-Fol-lower模型的分步分摊方法。首先,利用基于Minmax思想的DEA方法完成DMU整体的成本分摊。然后,利用两阶段DEA理论中的Leader-Follower模型完成每个DMU两阶段的成本分摊。取两阶段分别作为Leader时得到的成本分摊量的平均值作为最后的成本分摊方案,可以最大程度地保证分摊公平性,有利于分摊方案的执行。数值算例部分也证明了本文提出的方法有效可行,能够为管理者进行固定成本分摊提供决策依据。更多还原

【Abstract】 In this paper, we consider the fixed cost allocation problem among the decision making units(DMU) with two stages, andpropose a step-by-step method based on Leader-Follower DEA model. First, we use the Minmax DEA model to allocate the fixed costamong different DMUs. Then, we establish the Leader-Follower DEA model to allocate the fixed cost between different stages. In order toguarantee the fairness, we use the average of the cost allocation obtained from the Leader-Follower DEA models that each stage is regar-ded as a leader, which is good for executing the allocation. Numerical example shows that our method is valid and practical, so it can beused by decision makers to deal with fixed cost allocation.更多还原