LOZANO, SEBASTIÁN - In: International Journal of Information Technology & … 13 (2014) 01, pp. 29-46
In this paper, a simple approach to allocating fixed costs and common revenue among different units is presented. It is based on centralized data envelopment analysis (DEA) and uses a weighted, slacks-based, nonradial metric. The approach is units-invariant and takes into account the...