A Method of Interorganizational Cooperative Profit and Cost Allocation Considering the Transaction Costs

摘要

Recently, many enterprises are attempting to solve the problems of technology, capital, and labor force and to strengthen their competitiveness through cooperation. In reality, however, cooperation is not well achieved because of the trust problems among enterprises. In particular, the fair allocation of the profit and cost that are incurred in the process of cooperation among enterprises emerges as the important element of success in cooperation among enterprises. The fair allocation of the profit and cost is a complicated issue. Although preceding research suggested the method of profit and cost allocation based on the cooperative game theory, research that suggests the allocation method in consideration of the transaction cost, which is the essential element of the economic activities of enterprises, are seldom conducted. In this research, a method of allocating the profit and cost that are incurred in the process of forming a coalition for cooperation among enterprises was analyzed using the cooperative game theory and a method of profit and cost allocation that applied transaction cost was suggested. In addition, it was identified that the transaction cost is an important element in forming a coalition and that it is associated with the trust relationship among enterprises.