Research On Fixed Cost Allocation Method In Fuzzy Environment

In the process of production and operation,an important problem faced by enterprises is how to allocate the fixed cost to each department fairly and reasonably.For example,in order to improve the working efficiency of the bank's head office and each branch,it will cost a certain amount of money for the head office to establish a unified trading system for each branch.Therefore,how to allocate this part of cost fairly and reasonably to each branch is a problem that needs to be studied.In the process of cost allocation,each member of the organization hopes that the less cost he allocates,the better.However,the total cost is fixed and it needs to be shared among all members of the organization.If one party contributes less,it means that the other parties contributes more.This will definitely cause dissatisfaction among other members of the organization.At this time,how to design a fair and reasonable allocation plan that satisfies all members of the organization becomes particularly important.Average allocation method,proportional allocation method,mathematical programming allocation method,and game allocation method have all been used to solve the problem of cost allocation.Later,with the development of DEA,researchers applied this method to the problem of cost allocation.By ensuring that the relative efficiency of each DMU remains constant,the cost of each DMU is calculated.This method is based on the efficiency invariance.Another method is based on efficiency maximization,which is to form the final cost allocation scheme while ensuring the maximum efficiency of each DMU.The use of DEA to solve the problem of cost allocation has attracted wide attention.However,these studies are all based on the case that the input and output data is a fixed value.In our real life,there are always some indicators with strong subjectivity,which are difficult to be expressed by definite values.There are also some measurement methods that will lead to the interval and ambiguity of the index data,which will lead to the above methods can't be used.In addition,most of the research starts from theperspective of self-evaluation,and each DMU obtains its own cost value under the condition of maximizing its own efficiency.Therefore,this paper starts with the fuzzy input and output data to study the fixed cost allocation problem under fuzzy environment.Firstly,a fixed cost allocation model based on OWA and DEA is constructed.The allocation results are aggregated by OWA operator and Latent Information Function to form the final cost allocation scheme.The applicability of the model is verified by an example and applied to the allocation of advertising expenses.Secondly,by taking the satisfaction of decision makers into consideration,a cross cost matrix is obtained by maximizing the satisfaction of each DMU,which not only takes into account the self-evaluation but also peer-evaluation,so as to make the final allocation scheme more reasonable.Then,based on the input and output data of each DMU itself,the weight of each DMU based on the size of each DMU is used to aggregate the cross cost matrix to obtain the final cost allocation scheme.Finally,a numerical example is given to verify the rationality of the proposed method and apply it to the cost allocation problem of supply chain alliance.