List of Articles Fixed costs Open Access Article Abstract Page Full-Text 1 - Fixed Costs Allocation using Cross-Efficiency Evaluation and Game Theory Mostafa Davtalab-olyaie Fatemeh Ghandi Farideh Davtalab-Olyaie Open Access Article Abstract Page Full-Text 2 - Leverage: Philosophy & Application (Based on Ebnsina views) فریدون رهنمای رودپشتی Open Access Article Abstract Page Full-Text 3 - A New Method for Allocating Fixed Costs with Undesirable Data: Data Envelopment Analysis Approach Mohhamad Reza Mozafari Marzieh Ghasemi Farhad Hosseinzadeh Lotfi Mohsen Rostamy-Malkhalifeh Mohammad Hasan Behzadi 10.22034/amfa.2022.1915270.1514 Open Access Article Abstract Page Full-Text 4 - Extending Allocation Stages of Fixed Costs Between Decision Making Units Using DEA Hassan Rostamzadeh Ali Reza Fakharzadeh Jahromi 10.30495/fomj.2022.1961622.1072