战略成本分配

Strategic Cost Allocation

Journal of Industrial Economics · 1993
被引 40
人大 A-ABS 3

中文导读

研究了共同资源使用中的负外部性或拥堵成本如何引入战略考量,使成本分配规则与外部市场竞争力挂钩,发现均衡规则包含盈利性和战略性两个组成部分。

Abstract

Negative externalities or 'congestion'costs in the utilization of common resources introduce strategic considerations that tie cost allocation rules to competitiveness in external markets. The equilibrium rule for allocating common costs consists of 'profitability'and 'strategic' components. The profitability component dictates that the share of common costs imposed on a product should be inversely related to its relative profitability vis-a-vis other products. The strategic component dictates that the share of common costs should be modified to favor products sold in markets where strategic considerations are of relatively greater importance (i.e., oligopolistic vis-a-vis perfectly competitive markets). Copyright 1993 by Blackwell Publishing Ltd.

战略成本分配共同成本竞争策略寡头市场