A Note on Nucleolus/MTPD Accounting Allocations
展示了如何用常见电子表格工具实现Barton提出的两步法，先通过核仁线性规划分配联合成本，再用最小总倾向破坏准则唯一确定剩余分配，并证明其全局最优性。
ABSTRACT The nucleolus linear programming (LP) method for allocating joint costs associated with a shared resource often stops short of uniquely specifying all savings allocations. Barton [1] recently presented the minimum total propensity to disrupt (MTPD) as a secondary criterion for uniquely determining those allocations not provided by the initial LP solution. Barton demonstrated the uniqueness of his solution on a specific example with a four‐entity grand coalition. We show a practical approach for implementing Barton's two‐step procedure. Our purpose is to make the nucleolus/MTPD model readily accessible to a wide range of practitioners using commonly available spreadsheet tools. We also demonstrate the global optimality of the allocations that the model provides.