A survey on resource and fixed cost allocation research with data envelopment analysis

Maryam Masoumi Hazhir and Ali Asghar Foroughi

Socio-Economic Planning Sciences, 2025, vol. 101, issue C

Abstract: A significant issue in many management applications is the equitable allocation of resources and fixed costs between decision-making units (DMUs). This issue is one of the most important applications of data envelopment analysis (DEA). Given the proliferation of studies in the allocation literature, an up-to-date review of DEA applications that differs from the previous review article is necessary. In this research, we review 131 published studies of DEA applications about fixed cost and resource allocation from 1993 to 2024, covering both applications and methodologies. Considering the DEA applications, we examine and categorize the approaches used in the studies. Methodologically, considering the structure of the studied systems and models, we point out that developed DEA approaches such as dynamic network DEA, network DEA with more complex network structures, directional distance function efficiency, fuzzy DEA, and slacks-based efficiency models are deficient in the existing literature. We suggest some remarkable directions for future research from a practical and theoretical point of view.

Keywords: Resource allocation; Network DEA; Target setting; Fixed cost allocation; Multi-objective programming; Data envelopment analysis (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:soceps:v:101:y:2025:i:c:s0038012125001247

DOI: 10.1016/j.seps.2025.102275

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