Efficient Cost Allocation
提出多项式分配规则，能实现高效且近似预算平衡的成本分配，并证明线性规则在大企业中福利损失更大，对管理会计和资源配置有参考价值。
Firms routinely allocate the costs of common corporate resources down to divisions. The main insight of this paper is that any efficient allocation rule must reflect the firm's underlying cost structure. We propose a new allocation rule (the polynomial rule), which achieves efficiency and approximate budget balance. Welfare losses due to linear allocation rules increase with firm size, so polynomial allocation rules dominate linear rules for larger firms. This paper was accepted by Mary E. Barth, accounting.