Search Results - subject_exact:"Kostenverteilung im Unternehmen"

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://ebvufind01.dmz1.zbw.eu/10015611781

An allocation rule for connection scheduling problems

Davila-Pena, Laura; Borm, Peter; García-Jurado, Ignacio; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015482798

Fair cost allocation for collaborative hub networks

Saygın, Ecem; Tekin, Salih; Kuyzu, Gültekin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593026

Induced rules for minimum cost spanning tree problems : towards merge-proofness and coalitional stability

Liu, Siwen; Borm, Peter; Norde, Henk - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016081386

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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

Book / Working Paper

Cost allocation problems on highways with grouped users

Gómez-Rodríguez, Marcos; Davila-Pena, Laura; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014575572

Allocating the common costs of a public service operator : an axiomatic approach

Lowing, David; Munich, Léa; Techer, Kevin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466122

A survey on resource and fixed cost allocation research with data envelopment analysis

Masoumi Hazhir, Maryam; Foroughi, Ali Asghar - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015448682

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://ebvufind01.dmz1.zbw.eu/10014500939

Cost allocation for set covering : the happy nucleolus

Blauth, Jannis; Ellerbrock, Antonia; Traub, Vera; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015339168

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://ebvufind01.dmz1.zbw.eu/10015433242

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://ebvufind01.dmz1.zbw.eu/10015555511

Cost allocation and airport problems

Thomson, William - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015531692

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Cost allocation and airport problems

Thomson, William - 2007

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015484225

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://ebvufind01.dmz1.zbw.eu/10014258171

Schedule situations and their cooperative game theoretic representations

Munich, Léa - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014575608

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Schedule situations and their cooperative game theoretic representations

Munich, Léa - 2024

Article

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://ebvufind01.dmz1.zbw.eu/10014350607

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://ebvufind01.dmz1.zbw.eu/10014335466

Patient referral strategy and cost sharing for a medical consortium

Gao, Lijun; Li, Jun; Zeng, Yinlian - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014548335

Cost allocation in CO2 transport for CCUS hubs : multi-actor perspective

Beek, Andries van; Groote Schaarsberg, Mirjam; Borm, Peter - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014239863

Cost allocation in energy distribution networks

Lowing, David - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015071592

Cost-allocation problems for fuzzy agents in a fixed-tree network

Fernández, Julio R.; Gallego, Inés; Jiménez-Losada, … - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013431718

A generalized data envelopment analysis approach for fixed cost allocation with preference information

Yang, Jiawei; Li, Dan; Li, Yongjun - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532567

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://ebvufind01.dmz1.zbw.eu/10014077599

Fixed cost allocation based on data envelopment analysis from inequality aversion perspectives

Xu, Guangcheng; Wu, Jie; Zhu, Qingyuan; Pan, Yinghao - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014456561

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://ebvufind01.dmz1.zbw.eu/10014077602

Fixed cost allocation using asymmetrical core-Nash bargaining DEA game

Wang, Qingyun; Meng, Fanyong - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015188539

Schedule situations and their cooperative game theoretic representations

Munich, Léa - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014575795

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Schedule situations and their cooperative game theoretic representations

Munich, Léa - 2024

Article

Fairness in Cost Allocations: Proportionality vs. Equality

Banker, Sachin; Banker, Rajiv D.; Dimoka, Angelika; … - 2024

Abstract Allocation problems in accounting require joint costs to be allocated among participating agents. In this setting, however, unfair allocations can stifle cooperation and lead to inefficient group outcomes. Then, what qualifies as fair enough for individual agents to agree to cooperate...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015489510

Cost sharing methods for capacity restricted cooperative purchasing situations

Schouten, Jop; Groote Schaarsberg, Mirjam; Borm, Peter - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015045627

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Cost sharing methods for capacity restricted cooperative purchasing situations

Schouten, Jop; Groote Schaarsberg, Mirjam; Borm, Peter - 2020

Book / Working Paper

Cost Sharing Methods for Capacity Restricted Cooperative Purchasing Situations

Schouten, Jop; Groote Schaarsberg, Mirjam; Borm, Peter - 2020

Book / Working Paper

Incentive-compatible cost allocations for inventory games with private information

Zeng, Yinlian; Wang, Siyi; Cai, Xiaoqiang; Zhang, Lianmin - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015049268

A review of cooperative rules and their associated algorithms for minimum-cost spanning tree problems

Bergantiños, Gustavo; Vidal-Puga, Juan J. - 2021

Minimum-cost spanning tree problems are well-known problems in the operations research literature. Some agents, located at different geographical places, want a service provided by a common supplier. Agents will be served through costly connections. Some part of the literature has focused,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012503905

Cost allocation and cooperative game theory

Munich, Léa - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014247186

Equity as a Prerequisite for Stable Cooperation in a Public-Good Economy - The Core Revisited

Buchholz, Wolfgang; Peters, Wolfgang - 2021

In this paper we explore the relationship between an equitable distribution of the cost shares in public-good provision on the one hand and the core property of an allocation on the other. In particular we show that it is an inhomogeneous distribution of cost shares that motivates some coalition...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013316192

A random arrival rule for airport problems with fuzzy costs

Galindo, H.; Gallardo, J. M.; Jiménez-Losada, Andrés - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014465888

Zukünftige Anforderungen an eine energiewendegerechte Netzkostenallokation

Fritz, Wolfgang; Maurer, Christoph - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013184601

DEA-based proportional-sharing fixed cost allocation considering bi-objective optimization

Chu, Junfei; Su, Wang; Wu, Jie; Yuan, Zhe - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014519082

Cost Allocation in collaborative transportation

Zon, Mathijs van - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012697159

Individual rationality and overall fairness in fixed cost allocation : an approach under DEA cross-efficiency evaluation mechanism

Chu, Junfei; Su, Wang; Li, Feng; Yuan, Zhe - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014333329

A non-cooperative approach to the folk rule in minimum cost spanning tree problems

Hernández, Penélope; Peris, Josep E.; Vidal-Puga, Juan J. - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014335294

Accounting for preference dependency in target costing : a note

Homburg, Carsten; Hoppe, André; Schick, Roman; Braul, … - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012620010

Cost sharing in a condo under law's umbrella

Crettez, Bertrand; Deloche, Régis - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013263254

Constrained stochastic cost allocation

Koster, Maurice; Boonen, Tim J. - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012253598

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Constrained Stochastic Cost Allocation

Koster, Maurice - 2019

Book / Working Paper

A claims problem approach to the cost allocation of a minimum cost spanning tree

Giménez-Gómez, José Manuel; Peris, Josep E.; Subiza … - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013445309

Routing-proofness in congestion-prone networks

Juarez, Ruben; Wu, Michael - 2019

We consider the problem of sharing the cost of connecting a large number of atomless agents in a network. The centralized agency elicits the target nodes that agents want to connect, and charges agents based on their demands. We look for a cost-sharing mechanism that satisfies three desirable...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012062098