RESEARCH OF UNIVERSITIES RESEARCH INDIRECT COSTS ALLOCATION BASED ON COOPERATIVE GAME

摘要：

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.

关键词： Universities Research Allocation of indirect costs Cooperative game

作者: Zhang Zenglian

作者单位: School of Economics and Management, University of Science and Technology Beijing, Beijing, China

会议类型: 国际会议

会议名称: 13th International Conference on Enterprise Information System(第13届企业信息系统国际会议 ICEIS 2011)

会议地点: 北京

会议语种:英文

页码: 2699-2704

在线出版日期: 2011-06-08（万方平台首次上网日期，不代表论文的发表时间）