Research of universities research indirect costs allocation based on cooperative game

Universities engage in teaching and research activities, universities´ research funds now mainly offset direct costs of research activities in China, indirect costs of research activities are mainly extracted about 5% management fee, but this is far from research activities should be assessed to make up for the share. At present, universities´ research indirect costs mainly measure through the traditional function cost and advanced activity-based cost, but these methods have some shortcomings. This paper proposes a new universities research indirect cost allocation method based on the cooperative game theory, and an example is justified.