Research On Improving Activity-Based Costing Based On Cooperative Game Theory

With the development of industrial reform and the changing of the production flow, the operating cost is going through a big changing. The transformation of market and production makes the traditional costing many limitations. The Activity-Based Costing gives a good way to allocate the indirect expenses by the cost-drivers. The cost-driver is the key of Activity-Based Costing. Exact cost-driver can provide exact cost information. But there is always some costs or expenses not finding the cause. In the recent research of the Activity-Based Costing, there is not an appropriate way to allocate the indirect expenses having no cost-driver. The purpose of this paper is to purchase a way to allocate the no cost-driver indirect expenses.Cooperative Game Theory can be naturally used to analyze benefit or cost allocation problems in the coalitions. It is used to try improving the Activity-Based Costing in this paper. And some advice about allocating the no cost-driver indirect expenses is offered. The Shapely-Value is an equitable way to allocate the benefit or cost in the coalition. The Shapely-Value is used to allocate the no cost-driver indirect expenses.