摘要
在对传统成本分配方法进行分析的基础上,运用合作博弈理论,建立了共同成本分配的模型,并运用沙普利值法对模型进行了求解。用算例证明了合作博弈成本分摊模型的有效性。
Based on an analysis of traditional cost allocation methods, a new allocation model was put forward based on cooperative game theory. Shapley value method was used to solve the model. A case was used to validate the feasibility of the cost allocation model.
出处
《工业工程》
北大核心
2009年第2期68-71,共4页
Industrial Engineering Journal
基金
国家自然科学基金资助项目(70872010)
关键词
作业成本法
合作博弈
夏普利值
activity-based costing
cooperative game
Shapley value
