List of Articles Cost Allocation

• Open Access Article
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  1 - Allocating Fixed Costs: A Goal Programming Model Based on Data Envelopment Analysis
  Sedighe Asghariniya Saeid Mehrabian Hamed Zhiani Rezai
• Open Access Article
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  2 - Fixed Cost Allocation Based on DEA Cross Efficiency Considering Semi-Additive Production Technology: An Application to Bank Branches
  Javad Gerami
  https://doi.org/10.71716/amfa.2024.22041732
• Open Access Article
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  3 - Fixed cost allocation in two-stage system in the presence of undesirable outputs
  Leila Emami Farhad Hosseinzadeh Lotfi Mohsen Rostamy
• Open Access Article
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  4 - Implementing an Activity-Based Costing System Based on Fuzzy Logic (Study of: Shargh Sanat Neyshabur Manufacturing Company)
  Maryam Rivandy َAlireza Mehrazeen
  10.71572/msds.2025.1206718
• Open Access Article
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  5 - On the Violation of Convexity and Returns to Scale Assumptions in Fixed Cost Allocation (FCA) within the DEA Framework
  Mohammad Erahim Amin Ghafoori Farzad  Rezai balf Reza Shahverdi