On Joint Cost Allocation: Independent Cost Proportional Scheme (ICPS) and Its Properties
提出一种新的联合成本分配方案，基于独立成本比例分享成本节约，并分析其在边际成本非增时优于Moriarity方案的核心性质。
Allocation of joint costs is an issue that cannot be avoided in situations involving cost-based pricing. The accounting literature is replete with alternative joint cost allocation schemes, including those based on the Shapley value (Shapley [1953], Hamlen et al. [1977; 1980], Roth and Verrecchia [1979]); notions of nucleolus (Schmeidler [1969]), 4,-centers (Spinnetto [1974]), and (Moriarity [1975]). Each of these, except Moriarity's scheme, provides allocations that lie in the core when marginal cost is nonincreasing.' The computational burden2 involved in obtaining nucleolus and 4,-centers has limited much of the discussion in accounting literature to the Shapley value and Moriarity's scheme. The objective of this paper is to develop an alternative scheme for the allocation of joint costs which uses the same equity principle as the Moriarity scheme, that is, sharing of cost savings in proportion to independent costs. When there are three or more cost centers and the marginal costs are nonincreasing, allocations based on Moriarity's scheme may not lie in the core, whereas the Independent Cost Proportional