산업공학 (IE interfaces)
- 제2권2호
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- Pages.25-32
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- 1989
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- 1225-0996(pISSN)
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- 2234-6465(eISSN)
Aumann-Sharpley 가격에 의한 공통 제조원가의 배분 - 상대적 이익 기여도를 중심으로-
An Application of the Aumann-Sharpley Prices for Joint Cost Allocation through Book Profit
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Lee, Kyung-Keun
(Department of Industrial Engineering, Pusan National University)
- 발행 : 1989.10.31
초록
We study the joint cost allocation based on the book profit producing power of the output through the A-S price mechanism. We show what part of the A-S book profit is allocated to the joint cost and what part is allocated to the variable total book profit of the short-run book profit function. Also we compare some other classical joint cost allocation methods with this A-S price method.
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