Li, Yongjun; Yang, Feng; Liang, Liang; Hua, Zhongsheng - In: European Journal of Operational Research 197 (2009) 1, pp. 389-401
In cost allocation problem, traditional DEA approaches allocate the fixed cost among a group of decision making units (DMUs), and treat the allocated cost as an extra input of each DMU. If costs except for the fixed cost are regarded as inputs in the cost allocation problem, then it is obvious...