Equitable setting target by using DEA

One application of DEA to apply fixed costs to input sourcear or setting target in out put that is done by decision maker for units. At first, Mr Cook & Kress in troduced DEA as an approach for allocating fixed costs, many people introduced such models [3]. For completing this issue, one model for equitable allocation of costs or sorce was introduced by Wade D. Cook & Joe Zhu [6]. In this proposal obtaining a model for fixed equtable setting target in units was proposed in order to efficiency before & after the setting target nevar changed.