Purpose Data envelopment analysis (DEA) is a mathematical method for the evaluation of
the relative efficiency of a set of alternatives, which produces multiple outputs by consuming …

In many real managerial applications, an issue of considerable importance is allocating a
total fixed cost across a set of competing decision making units (DMUs). The fixed cost …

With the rapid development of various types of industrial big data technologies, in the
context of industrial big data and systems science, intelligent optimization algorithms and …

This paper proposes new fixed cost allocation approaches for allocating a fixed cost among
decision-making units (DMUs) with two-stage structures under the framework of data …

In many real-world cases, fixed cost allocation frequently occurs in constructing the common
platform of an organization: all divisions related to the platform must share the platform's …

A prominent issue in many organizations involves the fair allocation of a total fixed cost
among a group of entities. This paper extends the traditional fixed cost allocation problem to …

Fixed cost allocation (FCA) is a problem that decision-makers usually encounter in practice.
The existing FCA studies based on data envelopment analysis (DEA) have not recognized …

Fixed cost allocation among groups of entities is a prominent issue in numerous
organisations. Addressing this issue has become one of the most important topics of the …

Exploring a commonly acceptable fixed cost allocation (FCA) scheme is a challenging yet
significant task, since one may contend with conflicting objectives. In this paper, we propose …

In many real applications, there exist situations where some independent and decentralized
entities will construct a common platform for production processes. A natural and essential …