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題名 | 聯合生產的成本分攤理論和方法 |
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作者 | 陳連勝; | 書刊名 | 國立中興大學臺中夜間部學報 |
卷期 | 1 1995.11[民84.11] |
頁次 | 頁363-390 |
分類號 | 495.71 |
關鍵詞 | 成本分攤; 最佳結合; 可分離成本; 核仁分攤法; Cost allocation; Grand coalition; Separable cost; The nucleolus allocation method; |
語文 | 中文(Chinese) |
中文摘要 | 本文的主要目的是探討一些聯合生產的成本理論和方法。在使用某些共同設施時 ,這些方法經常被應用做為定價收費之依據,如各類型飛機共用一個機場,運輸、通訊網路 、多目標水庫之貯水設備和複合經營農場之共同設備費之分攤等。 本文將成本分攤方法分成兩類。一類是非賽局理論的成本分攤法,如相互分攤法、市場價值 相對比例分攤法和受限制的利潤函數分攤法。 另一類是應用賽局理論的成本分攤法, 如 Shapley 成本分攤法、可分離成本剩餘效益法和核仁成本分攤法。 截至目前為止,尚未發現有一種可以解決所有成本分攤問題的分攤方式。至於應採用何種分 攤方法最適當,須視分攤問題的情況,可獲取的計算資料及成本效益訊息之多寡而定。 |
英文摘要 | The aim of this paper is to specify some methods and principles of cost allocation in the joint production. They are often applied to set fees for the use of a common facility, such as an airport, a transit system, a communications network, a multipurpose reservoir, and a diversified farming. These methods are divided into two parts. Part Ⅰ focuses on non-game theoretic methods of cost allocation, such as the reciprocal allocation method, the relative proportion allocation of market value and the restricted profit funciton method. Part Ⅱ focuses on game theoretic methods of cost allocation. Three methods are treated: the Shapley value method, the separable costs remaining benefits method and the nucleouls allocation method. There is no all-including solution to the cost allocation problem. Which method suits best depends on the context, the computational resuources, and the amount of cost and benefit information available. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。