haku: @indexterm MATHEMATICAL PROGRAMMING / yhteensä: 256
viite: 43 / 256
| Tekijä: | Grange, F. E. Kochenberger, G. A. |
| Otsikko: | A note on nucleolus/MTPD accounting allocations |
| Lehti: | Decision Sciences
1994 : VOL. 25;1, p. 143-152 |
| Asiasana: | COST ALLOCATION MATHEMATICAL PROGRAMMING ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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