Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 11 42 2026 06 01 Designing a data envelopment analysis model with a network structure and undesirable output for allocating fixed costs in bank branches 67 90 23843 10.30495/ijfma.2024.69818.1930 EN Leila Taghizade Tame Ph.D. Student, Department of Mathematics, Science and Research Branch, Islamic Azad University, Tehran, Iran Farhad Hosseinzadeh Lotfi Ph.D., Department of Mathematics, Science and Research Branch, Islamic Azad University, Tehran, Iran Mohsen Rostamy Malkhalifeh Ph.D., Department of Mathematics, Science and Research Branch, Islamic Azad University, Tehran, Iran Journal Article 2022 10 11 The fixed cost allocation in bank branches by supervisors or central headquarters has always been the concern of managers and researchers. In numerous operative applications, the units under assessment or evaluation are in a combined form, such as, mixed, in series and parallel units; and correspondingly, of an undesirable output. in this paper, we have initially presented a mixed network assessment model, with an independent input and a common intermediate, along with, an undesirable output. Subsequently, with due attention to the significance of the fixed cost allocation in relevance with mixed networks, a model for the fixed cost allocation, has been rendered, in context to the intermediate input, such that, the overall efficiency and the efficiency of the sub-units of the network do not deteriorate further, to the most probable extent after allocation, but rather, enhance to the utmost possible degree. So as to achieve an exceptional and exclusive value, a secondary goal has been taken advantage of; and this procedure, condenses the possibility of varied solutions. Likewise, CSW technique has been utilized for assessment purposes in the paper, which provides accurate results compared to the results obtained from classical models. The model proposed in this paper is ultimately implemented in an empirical example with 50 branches of one of Iran's commercial banks. the results of which, presents an example of a fair allocation, such that, the total efficiency, as well as the efficiency of the sub-units, refrain from decrease and increase as much as possible, after the allocation. http://www.ijfma.ir/article_23843_e3cbb2b5450e080ca960e2958f20e0ee.pdf