Abstract
One application of DEA to apply fixed costs to input sourcear or setting target in out put that is done by decision maker for units. At first, Mr Cook & Kress in troduced DEA as an approach for allocating fixed costs, many people introduced such models [3]. For completing this issue, one model for equitable allocation of costs or sorce was introduced by Wade D. Cook & Joe Zhu [6]. In this proposal obtaining a model for fixed equtable setting target in units was proposed in order to efficiency before & after the setting target nevar changed.
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