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

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