Monireh Jahani Sayyad Noveiri - Department of Mathematics, Lahijan Branch, Islamic Azad University, Lahijan, Iran;
Sohrab Kordrostami - Department of Mathematics, Lahijan Branch, Islamic Azad University, Lahijan, Iran;

In many real world applications, there are occasions that the status of measures from input/output aspects is unknown and flexible. In various processes, resource and revenue management is also essential. Therefore, in this paper, an approach based on data envelopment analysis (DEA) is proposed to deal with resource and revenue allocation problems in the presence of flexible measures. Then the proposed approach is extended to address resource and revenue allocation plans when negative and flexible measures are presented. To illustrate, non-radial directional distance models are introduced to allocate centralized resources and revenues where flexible and negative measures are available. A numerical example is applied to clarify the proposed approach

Data envelopment analysis, resource allocation, revenue allocation, flexible measures,negative data.