A New Approach for Fixed Cost Allocation in DEA Based on the Value Efficiency Analysis. Research Annals of Industrial and Systems Engineering, [S. l.], v. 1, n. 3, p. 171–181, 2024. DOI: 10.22105/raise.v1i3.58. Disponível em: https://raise.reapress.com/journal/article/view/58.. Acesso em: 21 may. 2025.