Effects of Size of Decision-making Units on Allocating Fixed Costs in Supply Chains

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dc.authorscopusidFarhad Hosseinzadeh Lotfi / 6507921401
dc.authorwosidFarhad Hosseinzadeh Lotfi / KBC-3307-2024
dc.contributor.authorEmami L. a
dc.contributor.authorLotfi, F. Hosseinzadeh
dc.contributor.authorRostami-Malkhalifeha M.
dc.date.accessioned2025-04-17T09:18:03Z
dc.date.available2025-04-17T09:18:03Z
dc.date.issued2024
dc.departmentİstinye Üniversitesi, Mühendislik ve Doğa Bilimleri Fakültesi, Bilgisayar Mühendisliği Bölümü
dc.description.abstractIn the modern world, effective and successful supply chain management is among the most significant strategies for all organizations and public/private companies. Nowadays, recommending new tools and attitudes to improve supply chain efficiency is a challenging topic in organizational management. Another important goal of organizational management is to allocate costs logically and conveniently. Even though there are numerous studies on fixed costs and many tools for addressing this issue, data envelopment analysis (DEA) is a powerful technique for fair allocation. Therefore, the present study aimed to investigate the allocation of fixed costs in four-level supply chains using DEA models. The proposed model was examined by implementing a common set of weights and cost allocations according to the size of the decision-making unit. Additionally, the goal programming technique was applied to minimize the deviation between efficient allocation and size-based allocation. The proposed model is linear and provides a unique fixed allocation for each stage of the supply chain. Given that this model is always feasible, it can always provide an optimal allocation for each stage of the supply chain in different industries. In this paper, we focused on the allocation of personnel costs in a cement supply chain in Iran. The results show that the allocation amount to the customer stage (fourth stage) of the supply chain is much higher than other stages and the lowest allocation is obtained in the supplier stage (first stage). ©2024 The author(s).
dc.identifier.doi10.5829/IJE.2024.37.11B.25
dc.identifier.endpage2437
dc.identifier.issn1728144X
dc.identifier.issue11
dc.identifier.scopus2-s2.0-85200372515
dc.identifier.scopusqualityQ2
dc.identifier.startpage2421
dc.identifier.urihttp://dx.doi.org/10.5829/IJE.2024.37.11B.25
dc.identifier.urihttps://hdl.handle.net/20.500.12713/6180
dc.identifier.volume37
dc.identifier.wosWOS:001303554000019
dc.identifier.wosqualityQ2
dc.indekslendigikaynakScopus
dc.indekslendigikaynakWeb of Science
dc.institutionauthorLotfi, Farhad Hosseinzadeh
dc.institutionauthoridFarhad Hosseinzadeh Lotfi / 0000-0001-5022-553X
dc.language.isoen
dc.publisherMaterials and Energy Research Center
dc.relation.ispartofInternational Journal of Engineering, Transactions B: Applications
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectData Envelopment Analysis
dc.subjectFixed Cost Allocation
dc.subjectMin-Max Model
dc.subjectSupply Chain
dc.titleEffects of Size of Decision-making Units on Allocating Fixed Costs in Supply Chains
dc.typeArticle

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