A Simple Algorithm for the Mathematical Programming Approach to Joint Cost Allocation for Decision Making (Demand‐Adjusted‐Sales‐Value Algorithm)*
研究了联合产品背景下用于决策和成本分配的数学规划方法，开发了一种新算法，将分配分解为需求弹性差异和调整后销售价值两部分，并指出需求弹性相同时传统销售价值法结果相同。
This paper investigates the mathematical programming (MP) approach for decision making and cost allocation in the context of joint products. Through analysis of the MP approach to marginal‐value‐based cost allocations, an algorithm is developed to show that the allocations contain two elements: an element that is specific to individual joint products due to differences in demand elasticities, and an element based on relative adjusted sales values. If demand elasticities are identical for all joint products, then the traditional sales value method will generate the same cost allocation as the MP method. The new algorithm, the demand‐adjusted‐sales‐value algorithm (DASV), is especially helpful for solving the MP model with linear demand functions. The DASV algorithm provides an easy way to generate costs that are useful for optimal decision making.