search query: @author Kochenberger, G. A. / total: 3
reference: 1 / 3
« previous | next »
| Author: | Grange, F. E. Kochenberger, G. A. |
| Title: | A note on nucleolus/MTPD accounting allocations |
| Journal: | Decision Sciences
1994 : VOL. 25;1, p. 143-152 |
| Index terms: | COST ALLOCATION MATHEMATICAL PROGRAMMING ACCOUNTING |
| Language: | eng |
| Abstract: | The nucleolus linear programming (LP) method for allocating joint costs associated with a shared resource often stops short of uniquely specifying all savings allocations. Barton recently presented the minimum total propensity to disrupt (MTPD) as a secondary criterion for uniquely determining those allocations not provided by the initial LP solution. Barton demonstrated the uniqueness of his solution on a specific example with a four-entity grand coalition. We show a practical approach for implementing Barton's two-step procedure. Our purpose is to make the nucleolus MTPD model readily accessible to a wide range of practitioners using commonly available spreadsheet tools. We also demonstrate the global optimality of the allocations that the model provides. |
« previous | next »
SCIMA