Fixed cost allocation in two-stage systems based on robust data envelopment analysis and prospect theory
针对两阶段系统中输入输出数据波动及决策者有限理性，提出结合鲁棒DEA和前景理论的固定成本分配模型，通过前景价值函数和博弈关系优化分配。
Fixed cost allocation is a significant issue for organisations that establish common platforms. Traditional studies on fixed cost allocation based on Data Envelopment Analysis (DEA) usually assume that the inputs and outputs of two-stage systems are deterministic. However, in practice, the input and output data of decision-making units (DMUs) may fluctuate around mean values due to measurement errors or changes in the market environment. Moreover, in the process of fixed cost allocation, a DMU obtains relative gain with reference to a DMU with little allocated cost and obtains relative loss with reference to a DMU with much allocated cost. Decision makers often exhibit risk-seeking behaviour towards losses, reflecting their bounded rationality. To address these issues, this study proposes a novel fixed cost allocation model for two-stage systems based on robust DEA and prospect theory. We first explore robust DEA model for two-stage systems with allocated cost and derive a novel fixed cost allocation possibility set. Building upon this, we incorporate prospect theory to construct a prospect value function for DMUs. Subsequently, a prospect allocation model is formulated by considering the non-cooperative relationship among two-stage DMUs. Finally, an empirical case study and comparative analysis are conducted to validate the proposed approach.