运筹与管理 ›› 2022, Vol. 31 ›› Issue (5): 93-100.DOI: 10.12005/orms.2022.0154

• 理论分析与方法探讨 • 上一篇    下一篇

考虑公平性的两阶段系统固定成本分摊DEA模型

昂胜, 范婷婷, 杨锋   

  1. 中国科学技术大学 管理学院,安徽 合肥 230026
  • 收稿日期:2020-02-07 出版日期:2022-05-25 发布日期:2022-07-20
  • 通讯作者: 昂胜(1987-),男,安徽肥东人,副教授,研究方向为多属性决策建模、组织绩效评价
  • 作者简介:范婷婷(1994-),女,安徽无为人,硕士研究生,研究方向为数据包络分析;杨锋(1977-),男,湖北武汉人,教授,博士生导师。研究方向为决策方法与应用、供应链与运作管理、数据分析。
  • 基金资助:
    安徽省自然科学基金资助项目(2108085MG238);国家自然科学基金资助项目(71601173,71631006,71991464/71991460,71921001)

DEA Model for Fixed Cost Allocation in Two-stage Systems Based on Fairness

ANG Sheng, FAN Ting-ting, YANG Feng   

  1. School of Management, University of Science and Technology of China, Hefei 230026, China
  • Received:2020-02-07 Online:2022-05-25 Published:2022-07-20

摘要: 针对两阶段系统固定成本分摊问题,已有研究大多是基于效率不变性或构造满意度指标等提出不同方法,少有考虑固定成本分摊方案的公平性。本文首先通过非自利原则得到系统整体与各阶段的成本分摊上限,针对具有群组式组织结构的两阶段系统,提出新的固定成本分摊模型,所得分摊结果更为公平,最后通过实际算例验证了本文模型的可行性和有效性。

关键词: 数据包络分析, 两阶段系统, 固定成本分摊, 非自利原则

Abstract: Methods for fixed cost allocation in two-stage systems in most existing researches are based on the principle of efficiency invariance or the satisfaction degree. However, few of them consider the fairness of fixed cost allocation. This study first introduces the non-egoistic principle to obtain the upper bound of cost of the system and each stage, and then proposesa new fixed cost allocation model for two-stage systems with the group organizational structure, where the resulted allocating plan is fairer. Finally, the feasibility and applicability of the model are verified by a practical example.

Key words: data envelopment analysis, two-stage system, fixed cost allocation, non-egoistic principle

中图分类号: