DocumentCode
3253597
Title
Research on allocating fixed cost based on externality computation
Author
Luo, Fu-zhou ; Xue, Peng ; Wang, La-Yin ; Zhu, Xiao-Ting
Author_Institution
Sch. of Manage., Xi an Univ. of Archit. & Technol., Xi´´an, China
fYear
2010
fDate
29-31 Oct. 2010
Firstpage
95
Lastpage
98
Abstract
The proposal calculated by shapley value turns out to be an equally-shared proposal on the fixed cost by its nature. The present paper calculates the externality earning for each contributing interest of the fixed cost by using the shapley value based on the equally-shared proposal on the fixed cost, sets the expected recovery rate on externality earning in line with the scarcity of each contributing interest, participation willingness and attention on organization´s earning, and modifies the original allocation proposal by redistributing the externality earning.
Keywords
costing; externality computation; externality earning; fixed cost allocation; organization earning; recovery rate; shapley value; Biological system modeling; Computational modeling; Publishing; Allocation; Externality; Fixed Cost; Shapley-value;
fLanguage
English
Publisher
ieee
Conference_Titel
Industrial Engineering and Engineering Management (IE&EM), 2010 IEEE 17Th International Conference on
Conference_Location
Xiamen
Print_ISBN
978-1-4244-6483-8
Type
conf
DOI
10.1109/ICIEEM.2010.5646621
Filename
5646621
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