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In this paper, we present the different cost sharing methods one can find in the economic literature. We regroup the methods into three sets : the proportional methods, the cooperative game theory methods and the serial cost sharing methods. All those methods are presented through the stylized...
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It is important that the choice of a cost sharing method be made on the basis of its general equity and consistency properties rather than on the basis of the results it may generate in a given application. In this paper, we partition the different methods according to whether they satisfy a...
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results of a field study implemented in six manufacturing SMEs. The field study describes the costing and pricing practices of …
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