基于协同创新项目整体利益的最优成本分摊研究

发布时间：2019-02-11 11:57

【摘要】：利益分配的方式及比例是影响协同创新项目成败的主要因素,而成本是影响利益的直接因素,通过成本分摊来间接调整改善不合理的利益分配,以期达到提升协同创新的效益。基于此,本文以协同创新最终商业化产品的销售额作为收益来源,提出努力水平影响销售量的线性收益函数,考虑努力成本、显性成本,构建了合作净利润数学模型,研究了协同创新的成本分摊。研究表明:联合决策能够增加双方合作的整体净利润,但同时双方要付出更多的努力。验证了在双方力求协同创新整体利益最大的过程中,可能存在"搭便车"行为,为实现公平、促进合作有效进行,合理的成本分摊是必要的。合理的成本分摊可以提高协同创新整体的利润。最后给出了成本分摊比例系数的范围,保证了利益分配的有效实施。
[Abstract]:The way and proportion of benefit distribution is the main factor that affects the success or failure of collaborative innovation project, while cost is the direct factor that affects the benefit. Through cost allocation, we can indirectly adjust and improve the unreasonable benefit distribution, in order to improve the benefit of collaborative innovation. Based on this, this paper takes the sales volume of the final commercialized product of collaborative innovation as the source of income, proposes a linear income function that the level of effort affects the sales volume, and constructs a mathematical model of net profit of cooperation considering the effort cost and explicit cost. The cost allocation of collaborative innovation is studied. Research shows that joint decision-making can increase the overall net profit of cooperation, but at the same time, both sides have to pay more effort. It is proved that in the process that both sides strive to maximize the overall benefit of collaborative innovation, there may be "hitchhiking" behavior. In order to achieve fairness and promote effective cooperation, reasonable cost allocation is necessary. Reasonable cost allocation can increase the overall profit of collaborative innovation. Finally, the range of cost-sharing ratio coefficient is given to ensure the effective implementation of benefit distribution.
【作者单位】：湖南大学工商管理学院;
【基金】：国家自然科学基金资助项目(71473076;71573078) 湖南省软科学研究计划重点项目(2014ZK2074)
【分类号】：F275.3

【相似文献】