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

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.