最优目标价格合同优化设计方法

发布时间：2018-03-31 16:12

本文选题：目标价格合同　切入点：目标成本　出处：《海军工程大学学报》2014年02期

【摘要】：基于利润最大化原则,提出了既使代理人愿意接受合同又愿意提供其期望真实成本的目标价格合同三参数优化设计方法,给出了三参数达到最优激励效果的满足条件,并从理论上进行了证明。具体的设计过程为:首先,改变传统目标价格合同由委托人提出目标成本的做法,转而由具有信息优势的一方——代理人基于其自身成本估算结果提出目标成本;然后,委托人根据代理人执行项目的成本区间,采用目标价格合同三参数优化设计方法,为代理人提供目标成本、目标利润和成本激励系数的一系列组合,供代理人做出选择;最后,代理人根据自身对项目成本的估计情况,在目标价格合同的不同参数组合中选择最适合自己的选项,进而签订合同。运用实例对目标价格合同优化设计方法的有效性进行了验证,结果表明:代理人只有在提出反映其期望真实成本的目标成本时,即代理人愿意与委托人分享私人信息时,代理人的利润才最大,因而优化后的目标价格合同可以有效地减少信息不对称,并揭示代理人的真实成本。
[Abstract]:Based on the principle of profit maximization, a three-parameter optimal design method of target price contract is proposed, which makes the agent willing to accept the contract and provide the expected real cost. The conditions for the three-parameter optimal incentive effect are given. The concrete design process is as follows: first, changing the traditional target price contract by the client to propose the target cost, Instead, the agent, who has the advantage of information, puts forward the target cost based on the estimated result of his own cost. Then, according to the cost interval of the project executed by the agent, the principal adopts the three parameters optimization design method of the target price contract. A series of combinations of target cost, target profit and cost incentive coefficient are provided for the agent to choose from. Finally, the agent estimates the project cost according to his own situation. In the different parameter combination of the target price contract, the most suitable option is chosen, and then the contract is signed. The effectiveness of the optimization design method of the target price contract is verified by an example. The results show that only when the agent puts forward the target cost reflecting its expected true cost, that is, the agent is willing to share private information with the principal, the agent's profit is the greatest. Therefore, the optimized target price contract can effectively reduce the information asymmetry and reveal the real cost of the agent.
【作者单位】：海军工程大学装备经济管理系;海军工程大学理学院;成都军区空军后勤部;
【基金】：国家社会科学基金资助项目(11GJ003072) 海军工程大学自然科学基金资助项目(HGDQNJJ12043)
【分类号】：F231

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