Tehrani Nejad Moghaddam, Alireza; Michelot, Christian - In: European Journal of Operational Research 197 (2009) 3, pp. 999-1011
The linear programming (LP) approach has been commonly proposed for joint cost allocation purposes. Within a LP framework, the allocation rules are based on a marginal analysis. Unfortunately, the additivity property which is required to completely allocate joint costs fails in presence of...