基于协同创新项目整体利益的最优成本分摊研究

The Optimal Cost Allocation Based on the Overall Interests of the Collaborative Innovation Project

利益分配的方式及比例是影响协同创新项目成败的主要因素,而成本是影响利益的直接因素,通过成本分摊来间接调整改善不合理的利益分配,以期达到提升协同创新的效益。基于此,本文以协同创新最终商业化产品的销售额作为收益来源,提出努力水平影响销售量的线性收益函数,考虑努力成本、显性成本,构建了合作净利润数学模型,研究了协同创新的成本分摊。研究表明:联合决策能够增加双方合作的整体净利润,但同时双方要付出更多的努力。验证了在双方力求协同创新整体利益最大的过程中,可能存在"搭便车"行为,为实现公平、促进合作有效进行,合理的成本分摊是必要的。合理的成本分摊可以提高协同创新整体的利润。最后给出了成本分摊比例系数的范围,保证了利益分配的有效实施。

Improper allocation of interests is the main factor leading to the instability of collaborative innovation while cost is the direct factor that affects the interests. We want to improve the situation by adopting the cost allocation. On the basis of cost and the sales of the products, this paper constructs the mathematical model of the net profit. It studies the cost sharing of collaborative innovation. The results show that the cooperation profits will increase when taking the joint deci- sion, but it needs the stakeholders to make more efforts. Because the urging of interest, as well as the lacking of effective systems constraints, massively ＂free-riding＂ behavior will certainly be produced in the searching for maximum interest process. In order to achieve a fair and promote cooperation, reasonable cost sharing is necessary. Reasonable cost sharing can improve the overall profit of the collaborative innovation. Finally, the scope of the cost allocation coefficient is given, which can ensure the effective implementation of the distribution of interests.