广义沙普利分配在联合成本分配中的应用

The Use of the Generalized Shapley Allocation in Joint Cost Allocation.

Accounting Review · 1980
被引 1 · 同刊同年前 1%
人大 A+FT50UTD24ABS 4*

中文导读

指出简单沙普利分配在联合成本分配中有两个缺陷:缺乏管理灵活性和可能不满足核心条件,并提出一种广义版本以保留优点并消除这些缺陷。

Abstract

Abstract ABSTRACT: The simple Shapley allocation has been recently proposed by several authors as a useful allocation scheme in the joint cost allocation problem. However, while satisfying several useful allocation axioms, it does have a least two debilities. First, it is a unique solution and does not permit any flexibility by management. Second, it may fail to satisfy the core conditions in many relevant situations, causing independent action by subcoalitions of divisions which is to the detriment of the corporation. A generalization of the simple Shapley allocation is proposed which maintains most of the favorable properties of the simple Shapley allocation while removing these two weaknesses.

广义沙普利分配联合成本分配核心条件管理灵活性