نموذج رياضي مقترح لتخصيص تكاليف الطاقة و التكاليف المشتركة في المنشآت الصناعية في ضوء نظرية الوكالة

الملخص EN

Banker and Haghcs (1994) demonstrated the economic sufficiency of normal activity-based unit cost for optimal pricing decisions.

This paper provides an agency parallc to their analysis by examining how, in the presence of capacity cost, the desirable trade off bctwee- en risk-sharing and incentives can be achieved through modification of the performance measures on which the contract is based.

Similar to Banker and Hughes (1994), it was found in this study that the optimal capacity cost allocation is a function only of budgeted volume when capacity can be used to product a single product.

Analysis of a joint production setting, however, reveals the optimal allocation to be based on the joint products estimated net realizable values.

This paper proceeds as follows.

In section 6, the basic linear model common to subse¬quent sections is presented.

In section 7, the model is used to address the allocation of ca¬pacity costs.

The contract is derived to show how capacity costs are reflected in optimal compensation.

Then, the (same) solution is obtained under the requirement that the effect of capacity cost on the agents compensation must come through the accounting measure.

Section 8 deals with allocation of joint costs in a similar fashion.

Section 9 concludes the paper.