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中文摘要：
结合DEA和Nash讨价还价博弈方法研究固定成本分摊问题。本文证明了如果将分摊成本作为新的投入，存在某些分摊方案在绩效评估中可以同时满足组织的整体理性和组织内子决策单元的个体理性。在此基础上，本文引入Nash讨价还价博弈模型，给出了唯一的分摊方案。最后经过算例说明该方法的有效，以及与现有DEA分摊方法相比在可实施方面具有一定的优势。
英文摘要：
This paper uses DEA technology to solve the problem of how to allocate the fixed cost among decision making units （DMU）. It is proven that if the allocated cost can be treated as an additional input, there are some cost allocation plans which simultaneously satisfy the collective rationality of the organization and individual rationality of each DMU in the performance evaluation. Accordingly, an allocation model is proposed by using Nash bargain game, and it is proven that the obtained fixed cost allocation is unique. A numerical example proves that the proposed method is more reasonable and feasi- ble as compared to traditional DEA approaches. The application of this method to allocating the advertising expenditure between a manufacturer and its dealers is followed up to test its validity.
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