考虑受益性的固定成本分摊DEA纳什讨价还价模型

研究了固定成本在决策单元间的分摊问题.假设已知固定成本投入前后 两个连续周期内的决策单元投入/产出，将待分摊的固定成本均等计入决策单元 的各项投入要素中.以此假设为建模前提，首先给出考虑分摊固定成本的决策单元 超CCR有效性评价模型；继而构建决策单元相对受益识别模型，它面向投入产出的 要素变化量和分摊的固定成本；在此基础上提出了同时考虑决策单元有效性和受益 性的基于DEA纳什讨价还价合作博弈理论的固定成本分摊模型. 算例分析结果表明 本文提出的固定成本分摊方法是可行且可接受的.

The DEA Nash bargaining model for allocating the fixed cost considering benefit

This paper has studied the problem of allocating the fixed cost among decision making units. Suppose the production processes of decision making units during the two continuous periods which are before and after the fixed cost input are available, and the modeling premise is that combining the allocated cost with other input elements averagely. Firstly, the decision making units' super CCR efficiency evaluation model considering allocated cost is given. Then the input-output variation and allocated fixed cost oriented decision making units' relative benefit recognition model is built. Based on the Nash bargaining cooperative game theory, the cost allocation model considering relative efficiency and benefit is proposed. The approach is illustrated by a numerical example, which figures that the approach is available and acceptable.