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Year of publication
Subject
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Cost allocation 439 Kostenverrechnung 341 Theorie 168 Theory 168 Game theory 145 Spieltheorie 141 cost allocation 120 Cooperative game 107 Kooperatives Spiel 107 Cost accounting 69 Kostenrechnung 66 Kosten 57 Allocation 55 Allokation 55 Costs 54 Shapley value 45 Shapley-Wert 38 Data envelopment analysis 31 Data-Envelopment-Analyse 30 Deductible 28 Selbstbeteiligung 28 Kostenverteilung 26 Unternehmenskooperation 26 Deutschland 25 Fixed costs 25 Fixkosten 25 Inter-firm cooperation 25 Core 24 Lieferkette 23 Supply chain 23 Cost Allocation 21 Cost-allocation 20 Germany 20 Mathematical programming 18 Mathematische Optimierung 18 Public goods 18 Öffentliche Güter 18 Fixed cost allocation 16 Transfer pricing 16 Verrechnungspreis 16
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Online availability
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Undetermined 209 Free 169 CC license 4
Type of publication
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Article 391 Book / Working Paper 206 Other 2
Subcategories
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Article in journal 346 Working paper 113 Book section 33 Case study 4 Proceedings 4 Government document 1 Literature review 1 Review 1
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Language
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English 417 Undetermined 128 German 50 French 2 Afrikaans 1 Spanish 1
Author
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Friedman, Eric 17 Hougaard, Jens Leth 17 Moretti, Stefano 13 Borm, Peter 12 García-Jurado, Ignacio 11 Norde, Henk 11 Bergantiños, Gustavo 10 Koster, Maurice 9 Dehez, Pierre 7 Fiestras-Janeiro, M. Gloria 7 Moulin, Hervé 7 Tijs, S.H. 7 Tijs, Stef 7 Patrone, Fioravante 6 Dutta, Bhaskar 5 Guajardo, Mario 5 Gudmundsson, Jens 5 Gómez-Rúa, María 5 Ko, Chiu Yu 5 Li, Yongjun 5 Molis, Elena 5 Mosquera, Manuel A. 5 Peris, Josep E. 5 Schouten, Jop 5 Sörensen, Kenneth 5 Tellone, Daniela 5 Zhu, Qingyuan 5 Alcalde-Unzu, Jorge 4 Brânzei, Rodica 4 Chu, Junfei 4 Dai, Qianzhi 4 Dror, Moshe 4 Groote Schaarsberg, Mirjam 4 Hartman, Bruce C. 4 Hou, Dongshuang 4 Li, Feng 4 Liang, Liang 4 Moretti, S. 4 Munich, Léa 4 Sharkey, William W. 4
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Institution
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Tilburg University, Center for Economic Research 11 Center for Economic Research <Tilburg> 3 Centre of Management Science and Production Economics, Københavns Universitet 3 Department of Economics, Rutgers University-New Brunswick 3 Faculteit Toegepaste Economische Wetenschappen, Universiteit Antwerpen 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 Departamento de Teoría e Historia Económica, Facultad de Ciencias Económicas y Empresariales 2 Department of Economics, University of Warwick 2 EconWPA 2 Indian Statistical Institute 2 School of Economics, University of Adelaide 2 Université Paris-Dauphine (Paris IX) 2 Økonomisk Institut, Københavns Universitet 2 Agora Energiewende 1 Bayerisches Staatsinstitut für Hochschulforschung und Hochschulplanung 1 Books on Demand GmbH <Norderstedt> 1 Bureau d'Économie Théorique et Appliquée (BETA), Université de Strasbourg 1 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 1 Center for Operations Research and Econometrics <Louvain-la-Neuve> 1 Center for the Study of Rationality, Hebrew University of Jerusalem 1 Departamento de Economia Rural, Universidade Federal de Viçosa 1 Departamento de Economía - Universidad Pública de Navarra 1 Departamento de Métodos Cuantitativos y Teoría Económica, Facultad de Ciencias Económicas y Empresariales 1 Department of Applied Economics, Utah State University 1 Department of Economics, University of California-Santa Barbara (UCSB) 1 Département d'Économie et Sociologie Rurales, Département Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2) 1 Europäische Kommission 1 Fraunhofer-Institut für Produktionstechnologie IPT 1 Georg-August-Universität Göttingen / Wirtschaftswissenschaftlicher Fachbereich 1 Institut for Virksomhedsledelse og Økonomi, Syddansk Universitet 1 Instituto Valenciano de Investigaciones Económicas 1 Institutt for foretaksøkonomi, Norges Handelshøyskole (NHH) 1 International Seminar on Sharing of Health Care Costs <1979, Wolfsberg, Ermatingen> 1 London School of Economics and Political Science / Department of Operational Research 1 Nomos Verlagsgesellschaft 1 Palgrave Macmillan 1 Rheinisch-Westfälische Technische Hochschule Aachen 1 Swiss Economics 1 Technische Universität Chemnitz 1 Technische Universität Chemnitz / Fakultät für Wirtschaftswissenschaften 1
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Published in...
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European journal of operational research : EJOR 22 PharmacoEconomics 14 Discussion Paper / Tilburg University, Center for Economic Research 11 Discussion paper / Center for Economic Research, Tilburg University 9 Management Science 8 Operations research letters 8 Games and economic behavior 7 Management science : journal of the Institute for Operations Research and the Management Sciences 7 Mathematical methods of operations research 7 Applied Health Economics and Health Policy 6 Journal of the Operational Research Society 6 Mathematical social sciences 6 Top : transactions in operations research 6 Economics letters 5 International game theory review 5 OR spectrum : quantitative approaches in management 5 Omega : the international journal of management science 5 Working papers / Rutgers University, Department of Economics 5 International Journal of Game Theory 4 International journal of game theory : official journal of the Game Theory Society 4 International journal of production economics 4 Journal of mathematical economics 4 Managerial Auditing Journal 4 Transportation research / E : an international journal 4 Advances in management accounting : a research annual 3 CentER Discussion Paper Series 3 Computational Statistics 3 Departmental Working Papers / Department of Economics, Rutgers University-New Brunswick 3 Energy economics 3 Games 3 IFRO working paper 3 International Journal of Global Energy Issues 3 International journal of production research 3 Journal of accounting education 3 Journal of public economic theory 3 MPRA Paper 3 MSAP Working Paper Series 3 Management accounting research 3 Mathematical Methods of Operations Research 3 Operational research : an international journal 3
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Source
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ECONIS (ZBW) 418 RePEc 138 Other ZBW resources 17 EconStor 12 BASE 7 USB Cologne (EcoSocSci) 5 USB Cologne (business full texts) 2
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Showing 1 - 50 of 531
 
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Position values and fixed-fraction rules for rooted tree cost allocation problems
Brink, René van den; Gavilan, Elena; Manuel, Conrado; … - 2026
In this paper, we introduce a new class of cost allocation rules for rooted tree cost allocation problems that is based on the position value (Meessen 1988 and Borm et al. 1992). We further extend this by introducing a class of cost allocation rules that, besides these new position rules, also...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611781
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An allocation rule for connection scheduling problems
Davila-Pena, Laura; Borm, Peter; García-Jurado, Ignacio; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015482798
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Cost allocation in vehicle routing problems with time windows
Arroyo, Federico - 2024
The estimation of costs allocated to each customer when serving them in a collaborative logistic operation is a complex problem whose solution is computationally very expensive. In this work the case of central horizontal collaboration for vehicle routing problems with time windows and a central...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014500939
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Cost Allocation in Vehicle Routing Problems with Time Windows
Arroyo, Federico - 2024
Article
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Position values and fixed-fraction rules for rooted tree cost allocation problems
van den Brink, René; Gavilan, Elena; Manuel, Conrado; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619245
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Analysis of short-run and long-run marginal costs of electricity generation in the power market
Homaei, Shamim; Roussanaly, Simon; Tomasgard, Asgeir - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632111
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Cost allocation in CO2 transport for CCUS hubs : multi-actor perspective
Beek, Andries van; Groote Schaarsberg, Mirjam; Borm, Peter - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014239863
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Transmission benefits and cost allocation under ambiguity
Shu, Han; Mays, Jacob - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015546928
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Fair cost allocation for collaborative hub networks
Saygın, Ecem; Tekin, Salih; Kuyzu, Gültekin - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593026
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Renewable energy zones : generator cost allocation under uncertainty
Simshauser, Paul; Shellshear, Evan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643089
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Tricky choices between short or long-term financial sustainability: cost allocation for medical malpractice claims in Italy
Vainieri, Milena; Vandelli, Andrea; Trinchese, Davide - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015456959
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Resource planning and cost allocation for tactical planning in cooperative two-tier city logistics systems
Gückel, Johannes; Crainic, Teodor Gabriel; Fontaine, Pirmin - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583386
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Cost allocation problems on highways with grouped users
Gómez-Rodríguez, Marcos; Davila-Pena, Laura; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014575572
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Cross-border allocation of costs and benefits of shared energy infrastructure in the EU : an organisational perspective
Sen, Anupama; Jamasb, Tooraj; Brandstätt, Christine - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078594
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Cost allocation for set covering : the happy nucleolus
Blauth, Jannis; Ellerbrock, Antonia; Traub, Vera; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339168
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Tricky choices between short or long-term financial sustainability : cost allocation for medical malpractice claims in Italy
Vainieri, Milena; Vandelli, Andrea; Trinchese, Davide - 2024
Financial sustainability is a recurring challenge for public organizations and is closely linked to resource allocation. Medical malpractice claims can significantly impact public healthcare costs, prompting several countries, including Italy, to adopt different strategies for managing these...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015449161
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Cost allocation and airport problems
Thomson, William - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015531692
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Cost allocation and airport problems
Thomson, William - 2007
Book / Working Paper
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Cost Allocation in collaborative transportation
Zon, Mathijs van - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012697159
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Collaboration between carrier companies using truck platooning : an application in the forestry industry
Gazran, Saba; Boukherroub, Tasseda; Rönnqvist, Mikael - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650752
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On the economics of accounting and contracting in firms
Ball, Ray - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651913
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An allocation rule for graph machine scheduling problems
Davilla-Pena, Laura; Borm, Peter; García-Jurado, Ignacio; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014248362
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Allocation of Support Department Costs, Shared Costs, and Revenue On Batik
Alvian Sesa, Gielvis; Linata, Agnes Pricilia; … - 2023
Cost allocation is one of the important issues in cost accounting. How are the costs incurred allocated to cost objects, such as products, customer groups, activities, and divisions? Companies usually distinguish between operating departments and supporting departments. Operating department is a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014258171
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Microsoft's Cost Sharing Arrangement : Frankenstein Strikes Again
Curtis, Stephen L.; Avi-Yonah, Reuven S. - 2023
This paper performs a forensic analysis of Microsoft Corporation’s transfer pricing cost sharing arrangement based on forensic economic analysis of public and information, including Microsoft’s SEC and foreign country regulatory filings, documents disclosed during a recent federal court...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014350607
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Allocating a fixed cost as a reduction of outputs in a non-cooperative decision-making environment : a data envelopment analysis approach
Feng, Qingchen; Wu, Zhibin - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014335466
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Induced rules for minimum cost-spanning tree problems : towards merge-proofness and coalitional stability
Liu, Siwen; Borm, Peter; Norde, Henk - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014336802
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Solutions in multi-actor projects with collaboration and strategic incentives
Beek, Andries van - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014381487
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Who should pay for frequency-containment ancillary services? : making responsible units bear the cost to shape investment in generation and loads
Badesa, Luis; Matamala, Carlos; Strbac, Goran - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015165176
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Allocating the common costs of a public service operator : an axiomatic approach
Lowing, David; Munich, Léa; Techer, Kevin - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466122
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A survey on resource and fixed cost allocation research with data envelopment analysis
Masoumi Hazhir, Maryam; Foroughi, Ali Asghar - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448682
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Platform-empowered collaboration delivery model for express companies and rural passenger transport operators in rural areas
Rao, Weizhen; Miao, Xiaohe; Liu, Peng; Liu, Lu - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015451869
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Data envelopment analysis fixed cost allocation based on dynamic bargaining game and the Nash equilibrium
Chu, Junfei; Dong, Yanhua; Wang, Weijiao; Rui, Yuting; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015433242
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Logistics cost optimisation and allocation for additive manufacturer make-to-order cooperation
Li, Zhendong; Liu, Lindong; Zhu, Yan; Li, Sheng; Lu, Lan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555511
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The effects of insulating and noninsulating cost allocations on cooperation and risk-taking
Brown, Jason L.; Sprinkle, Geoffrey B.; Way, Dan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484225
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Sharing sequentially triggered losses: Automated conflict resolution through smart contracts
Gudmundsson, Jens; Hougaard, Jens Leth; Ko, Chiu Yu - 2022
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Advancing universal health coverage in the COVID-19 era: An assessment of public health services technical efficiency and applied cost allocation in Cambodia
Kolesar, Robert J.; Bogetoft Pedersen, Peter; Chea, Vanara - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014489880
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Sharing sequentially triggered losses : automatic conflict resolution through smart contracts (revised)
Gudmundsson, Jens; Hougaard, Jens Leth; Ko, Chiu Yu - 2022 - Revised December 2022
When actions by one agent force another to deviate from their agreements with a third, “victim” turns into “injurer” in the chain’s subsequent steps. Should the chain’s initiator be responsible only for the direct harm they cause or also bear some of the indirect losses they trigger?...
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Cost-allocation problems for fuzzy agents in a fixed-tree network
Fernández, Julio R.; Gallego, Inés; Jiménez-Losada, … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013431718
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Advancing universal health coverage in the COVID-19 era : an assessment of public health services technical efficiency and applied cost allocation in Cambodia
Kolesar, Robert J.; Bogetoft Pedersen, Peter; Chea, Vanara - 2022
Background: Achieving universal health coverage (UHC) is a global priority and a keystone element of the 2030 Sustainable Development Goals. However, COVID-19 is causing serious impacts on tax revenue and many countries are facing constraints to new investment in health. To advance UHC progress,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012804664
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Cisco's Cost Sharing Arrangement-Frankenstein Poker
Curtis, Stephen - 2022
This paper performs a forensic analysis of Cisco’s transfer pricing cost sharing arrangement based on forensic economic analysis of public information, including Cisco’s SEC and foreign country regulatory filings, published materials containing insider accounts of Cisco’s operations,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014077599
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eBay's Cost Sharing Arrangement-Frankenstein's Progeny
Curtis, Stephen - 2022
This paper performs a forensic analysis of eBay’s transfer pricing cost sharing arrangement based on forensic economic analysis of public information, including eBay’s SEC and foreign country regulatory filings, court proceedings, case studies, published materials containing insider accounts...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014077602
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Cost sharing in a condo under law's umbrella
Crettez, Bertrand; Deloche, Régis - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013263254
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Acyclic mechanism design for freight consolidation
Zhang, Wentao; Uhan, Nelson A.; Dessouky, Maged; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013365549
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Schedule situations and their cooperative game theoretic representations
Munich, Léa - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014575608
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Schedule situations and their cooperative game theoretic representations
Munich, Léa - 2024
Article
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Patient referral strategy and cost sharing for a medical consortium
Gao, Lijun; Li, Jun; Zeng, Yinlian - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014548335
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Cost allocation in energy distribution networks
Lowing, David - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071592
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A generalized data envelopment analysis approach for fixed cost allocation with preference information
Yang, Jiawei; Li, Dan; Li, Yongjun - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014532567
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Healthcare management engineering in action : applying fundamental management principles for operational decision making in healthcare
Kolker, Alexander - 2024 - Second edition
Chapter 1. Traditional and Management Engineering in Operational Decision-Making -- Chapter 2. Capacity and Patient Flow Problems -- Chapter 3. Staffing and Scheduling Problems with Uncertain Patient Demand -- Chapter 4. Staffing and Resource Allocation Problems Amenable to Analytic Optimization...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014535174
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Sharing sequentially triggered losses : automated conflict resolution through smart contracts
Gudmundsson, Jens; Hougaard, Jens Leth; Ko, Chiu Yu - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014515143
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Fixed cost allocation based on data envelopment analysis from inequality aversion perspectives
Xu, Guangcheng; Wu, Jie; Zhu, Qingyuan; Pan, Yinghao - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014456561
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Fixed cost allocation using asymmetrical core-Nash bargaining DEA game
Wang, Qingyun; Meng, Fanyong - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188539
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Sharing the cost of the polluted river : a class of bilateral compensation methods
Hou, Dongshuang; Feng, Yifan; Sun, Panfei; Sun, Hao - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015188653
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