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Fixed cost allocation among Decision-Making Units (DMUs) should be based on a fair plan. This paper presents a new approach based on value efficiency analysis. In this regard, we first calculate the value efficiency scores of the DMUs by selecting the Most Preferred Solution (MPS) units. These units can be the units that have the best performance from the Decision-Maker (DM) point of view. In the following, we present an algorithm for providing a fixed cost allocation plan among DMUs based on the value efficiency analysis in Data Envelopment Analysis (DEA). Fixed cost allocation is done by choosing the efficiency invariance strategy. Value efficiency analysis was used to design a fixed cost allocation plan using the DMs preferred information.
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