| 一种基于DEA与Nash讨价还价博弈的固定成本分摊方法 |
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| 引用本文： | 李勇军,LIANG Liang.一种基于DEA与Nash讨价还价博弈的固定成本分摊方法[J].系统工程,2008,26(6). |
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| 作者姓名： | 李勇军 LIANG Liang |
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| 作者单位： | 中国科学技术大学,管理学院,安徽,合肥,230026 |
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| 基金项目： | 国家杰出青年科学基金资助项目 |
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| 摘 要： | 结合DEA和Nash讨价还价博弈方法研究固定成本分摊问题.本文证明了如果将分摊成本作为新的投入,存在某些分摊方案在绩效评估中可以同时满足组织的整体理性和组织内子决策单元的个体理性.在此基础上,本文引入Nash讨价还价博弈模型,给出了唯一的分摊方案.最后经过算例说明该方法的有效,以及与现有DEA分摊方法相比在可实施方面具有一定的优势.
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| 关 键 词： | 数据包络分析 成本分摊 效率 Nash讨价还价博弈 |
A Method of Allocating the Fixed Cost Based on Data Envelopment Analysis and Nash Bargain Game |
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| LI Yong-jun,LIANG Liang.A Method of Allocating the Fixed Cost Based on Data Envelopment Analysis and Nash Bargain Game[J].Systems Engineering,2008,26(6). |
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| Authors: | LI Yong-jun LIANG Liang |
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| Institution: | School of Management;University of Science and Technology of China;Hefei 230026;China |
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| Abstract: | This paper uses DEA technology to solve the problem of how to allocate the fixed cost among decision making units(DMU).It is proven that if the allocated cost can be treated as an additional input,there are some cost allocation plans which simultaneously satisfy the collective rationality of the organization and individual rationality of each DMU in the performance evaluation.Accordingly,an allocation model is proposed by using Nash bargain game,and it is proven that the obtained fixed cost allocation is un... |
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| Keywords: | DEA Cost Allocation Efficiency Nash Bargain Game |
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