فهرس المقالات Fixed Cost Allocation حرية الوصول المقاله صفحة الملخص نص كامل 1 - Allocating Fixed Costs: A Goal Programming Model Based on Data Envelopment Analysis Sedighe Asghariniya Saeid Mehrabian Hamed Zhiani Rezai حرية الوصول المقاله صفحة الملخص نص كامل 2 - Fixed Cost Allocation Based on DEA Cross Efficiency Considering Semi-Additive Production Technology: An Application to Bank Branches Javad Gerami 10.22034/amfa.2022.1956061.1732