Based on DEA (Data Envelopment Analysis), this paper has studied how to allocate the fixed cost among decision making units (DMUs) in a reasonable way. It has proven that all DMUs can be DEA efficient if the allocated cost is treated as an additional input in efficiency measurement. Based upon this conclusion, a maxmin allocation model is proposed in a global perspective, which uses a set of common weights to search the DMU with the minimum allocated cost step by step until there is no flexibility space in allocating the fixed cost for any DMUs. It is followed by a comparison to traditional approaches.
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