企业集团内部转移定价的合作博弈分析

针对边际成本转移定价策略在集团利益分配方面存在的不公平性缺陷，引入合作博弈的思想，提出在边际成本转移价格的基础上，运用Shapley值按各子企业的贡献大小，对集团利润进行重新分配。具体表现为首先各上游子公司以边际成本的价格为下游子公司提供中间产品，以使集团利润达到最大。然后，集团总部采用合作博弈的Shapley值对集团总体利润进行分配，最后根据分得的利润对各子企业的管理层进行绩效评价和报酬支付。研究结果表明，通过对集团利润的重新划分，各子企业的所得超过其独立经营时的收益。因此通过边际成本转移定价与收益分配机制的配套运用，不仅有利于集团内部各子企业的目标协调一致，也有利于集团整体利润的提高，从而达到了双赢的目的。

The paper aims at the unfair which the marginal cost transfer pricing method on firm’s profit assignment. By inducting the thoughts of cooperation game, we put forward to divide the firm’s total profit use Shapley value of cooperation game based on marginal cost transfer pricing method. The operation steps are the upstream divisions supply the intermediate products on marginal cost price firstly. Secondly, the headquarters divides the total profit with Shapley value method. At last, the headquarters assesses the performance and reward on base of the redistribution profit to the divisions’ managers. The conclusion is that any division’s profit of redistributed is exceed the independent profit. So implementing the marginal cost pricing strategy and redistribution the revenue, can get the internal targets coincidence and improve the total profit of the firm.