Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 9 35 2024 10 01 Fixed cost allocation in bank branches: A network DEA approach 15 30 22707 10.30495/ijfma.2022.67669.1864 EN Leila Emami Department of Mathematics, Science and Research Branch, Islamic Azad University, Tehran, Iran. Farhad Hosseinzadeh Lotfi Department of Mathematics, Science and Research Branch, Islamic Azad University, Tehran, Iran. Mohsen Rostamy Malkhalifeh Department of Mathematics, Science and Research Branch, Islamic Azad University, Tehran, Iran. Journal Article 2022 05 28 Data Envelopment Analysis (DEA) approach is a mathematical method of exploring homogeneous decision-making units (DMUs). The structure of DMUs may have multiple steps, where one of the steps employs the output of another as its input. Manufacturing operations and industrial systems, in particular, use multi-stage structures. This study addresses the topic of constant cost distribution in a specific type of two-stage system. First, a set of common weights and sized-based allocations are performed. Eventually, a min-max approach is established to decrease the difference between efficient and size-based allocations. Researching banking issues is very important because banks can highly affect the economic growth of countries.The proposed method for determining fixed cost allocation in bank branches has been performed on 37 branches of Iranian banks.The fixed cost was allocated based on the aggregate of inputs and outputs of the bank branches and all DMUs and subphases became efficient after fixed cost allocation. http://www.ijfma.ir/article_22707_74af38ed813e9f4bb5d0328d067d2f47.pdf