Fair allocation of fixed cost in one- and two-stage systems using data envelopment analysis
Purpose: The fair allocation and distribution of fixed costs in a set of competitive entities is one of the most important management issues. Fair cost allocation between stages is of particular importance.Methodology: Data envelopment analysis plays an important role in evaluating and comparing bet...
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| Format: | Article |
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Ayandegan Institute of Higher Education, Tonekabon,
2024-11-01
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| Series: | مدیریت نوآوری و راهبردهای عملیاتی |
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| Online Access: | http://www.journal-imos.ir/article_204994_b3f3e596889e02eec8698d4657e81fdc.pdf |
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| author | Faranak Hosseinzadeh Saljooghi Ali reza Pishgooy Farhad Hamidi |
| author_facet | Faranak Hosseinzadeh Saljooghi Ali reza Pishgooy Farhad Hamidi |
| author_sort | Faranak Hosseinzadeh Saljooghi |
| collection | DOAJ |
| description | Purpose: The fair allocation and distribution of fixed costs in a set of competitive entities is one of the most important management issues. Fair cost allocation between stages is of particular importance.Methodology: Data envelopment analysis plays an important role in evaluating and comparing between units, efficiency and fixed cost allocation between different units. In cost allocation, in addition to the approach of maintaining and increasing efficiency, attention should also be paid to the competitive conditions and cooperation. Since cross-efficiency in data envelopment analysis handles these conditions of competition and cooperation between units well.Findings: In this article, using the improved cross-efficiency and the proposed algorithm, we allocate a unique fixed cost to the units under evaluation in single-stage and two-stage supply chain systems fairly. This method does not have the complexity of calculations of previous methods.Originality/Value: The results of the proposed method have been analyzed on real data, 29 branches of Iranian banks in a one-stage. Cost allocation is obtained uniquely. Then, to generalize the model in a two-stage mode, the data of 24 insurance companies with input, intermediate and output indicators have been used. |
| format | Article |
| id | doaj-art-fab9b5c7a16141fd9bed25b5078d5949 |
| institution | Kabale University |
| issn | 2783-1345 2717-4581 |
| language | fas |
| publishDate | 2024-11-01 |
| publisher | Ayandegan Institute of Higher Education, Tonekabon, |
| record_format | Article |
| series | مدیریت نوآوری و راهبردهای عملیاتی |
| spelling | doaj-art-fab9b5c7a16141fd9bed25b5078d59492025-01-30T14:56:50ZfasAyandegan Institute of Higher Education, Tonekabon,مدیریت نوآوری و راهبردهای عملیاتی2783-13452717-45812024-11-015334836710.22105/imos.2024.453236.1350204994Fair allocation of fixed cost in one- and two-stage systems using data envelopment analysisFaranak Hosseinzadeh Saljooghi0Ali reza Pishgooy1Farhad Hamidi2Department Mathematics-Statistics and Computer, Faculty of Mathematics, University of Sistan and Baluchistan, Zahedan, Iran.Department Mathematics-Statistics and Computer, Faculty of Mathematics, University of Sistan and Baluchistan, Zahedan, Iran.Department Mathematics-Statistics and Computer, Faculty of Mathematics, University of Sistan and Baluchistan, Zahedan, Iran.Purpose: The fair allocation and distribution of fixed costs in a set of competitive entities is one of the most important management issues. Fair cost allocation between stages is of particular importance.Methodology: Data envelopment analysis plays an important role in evaluating and comparing between units, efficiency and fixed cost allocation between different units. In cost allocation, in addition to the approach of maintaining and increasing efficiency, attention should also be paid to the competitive conditions and cooperation. Since cross-efficiency in data envelopment analysis handles these conditions of competition and cooperation between units well.Findings: In this article, using the improved cross-efficiency and the proposed algorithm, we allocate a unique fixed cost to the units under evaluation in single-stage and two-stage supply chain systems fairly. This method does not have the complexity of calculations of previous methods.Originality/Value: The results of the proposed method have been analyzed on real data, 29 branches of Iranian banks in a one-stage. Cost allocation is obtained uniquely. Then, to generalize the model in a two-stage mode, the data of 24 insurance companies with input, intermediate and output indicators have been used.http://www.journal-imos.ir/article_204994_b3f3e596889e02eec8698d4657e81fdc.pdffixed cost allocationtwo-stage systemimproved cross efficiency |
| spellingShingle | Faranak Hosseinzadeh Saljooghi Ali reza Pishgooy Farhad Hamidi Fair allocation of fixed cost in one- and two-stage systems using data envelopment analysis مدیریت نوآوری و راهبردهای عملیاتی fixed cost allocation two-stage system improved cross efficiency |
| title | Fair allocation of fixed cost in one- and two-stage systems using data envelopment analysis |
| title_full | Fair allocation of fixed cost in one- and two-stage systems using data envelopment analysis |
| title_fullStr | Fair allocation of fixed cost in one- and two-stage systems using data envelopment analysis |
| title_full_unstemmed | Fair allocation of fixed cost in one- and two-stage systems using data envelopment analysis |
| title_short | Fair allocation of fixed cost in one- and two-stage systems using data envelopment analysis |
| title_sort | fair allocation of fixed cost in one and two stage systems using data envelopment analysis |
| topic | fixed cost allocation two-stage system improved cross efficiency |
| url | http://www.journal-imos.ir/article_204994_b3f3e596889e02eec8698d4657e81fdc.pdf |
| work_keys_str_mv | AT faranakhosseinzadehsaljooghi fairallocationoffixedcostinoneandtwostagesystemsusingdataenvelopmentanalysis AT alirezapishgooy fairallocationoffixedcostinoneandtwostagesystemsusingdataenvelopmentanalysis AT farhadhamidi fairallocationoffixedcostinoneandtwostagesystemsusingdataenvelopmentanalysis |