Efficient cost allocation / Korok Ray in Management science, Vol. 58 N° 7 (Juillet 2012)  

Public ISBD [article]  inManagement science > Vol. 58 N° 7 (Juillet 2012) . - pp.1341-1356 Titre : Efficient cost allocation Type de document : texte imprimé Auteurs : Korok Ray, Auteur ; Maris Goldmanis, Auteur Année de publication : 2012 Article en page(s) : pp.1341-1356 Note générale : Management Langues : Anglais (eng) Mots-clés : Cost allocation sharing Mechanism design Teams Efficiency Résumé : Firms routinely allocate the costs of common corporate resources down to divisions. The main insight of this paper is that any efficient allocation rule must reflect the firm's underlying cost structure. We propose a new allocation rule (the polynomial rule), which achieves efficiency and approximate budget balance. Welfare losses due to linear allocation rules increase with firm size, so polynomial allocation rules dominate linear rules for larger firms. ISSN : 0025-1909 En ligne : http://mansci.journal.informs.org/content/early/2012/05/18/mnsc.1110.1486.abstra [...] [article] Efficient cost allocation [texte imprimé] / Korok Ray, Auteur ; Maris Goldmanis, Auteur . - 2012 . - pp.1341-1356. Management Langues : Anglais (eng) in Management science > Vol. 58 N° 7 (Juillet 2012) . - pp.1341-1356 Mots-clés : Cost allocation sharing Mechanism design Teams Efficiency Résumé : Firms routinely allocate the costs of common corporate resources down to divisions. The main insight of this paper is that any efficient allocation rule must reflect the firm's underlying cost structure. We propose a new allocation rule (the polynomial rule), which achieves efficiency and approximate budget balance. Welfare losses due to linear allocation rules increase with firm size, so polynomial allocation rules dominate linear rules for larger firms. ISSN : 0025-1909 En ligne : http://mansci.journal.informs.org/content/early/2012/05/18/mnsc.1110.1486.abstra [...]

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