Frontier-based incentive mechanisms for allocating common revenues or fixed costs
Frontier-based incentive mechanisms for allocating common revenues or fixed costs
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用于分配共同收入或固定成本的基于边界的激励机制
DOI：
10.1016/j.ejor.2021.12.039
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发表时间：
2021-12
影响因子：
6.4
通讯作者：
Xiaohong Chen
中科院分区：
文献类型：
--
作者：
Qingxian An;Xiangyang Tao;Beibei Xiong;Xiaohong Chen
在实践中，分配共同收入或固定成本是多单位组织的常见做法，以激励子单位提高业绩。最近，戴等人。(2021年，EJOR)开发了一种分配共同收入或固定成本的激励方法。我们发现了他们方法的两个缺点，并提出了两种基于前沿的激励机制，用于分配共同收入或固定成本。首先，对激励共同收益分配(ICRA)和激励固定成本分配(IFCA)进行了概念界定。在ICRA和IFCA的基础上，确定了满足强单调性和技术自排除性的广义激励效率指标对子单元绩效进行评价。为了寻求激励效率措施，考虑了几种具有前沿变化率(FCR)的事后技术。对于信息不对称的情况，即子单元选择生产组合时FCR不可用的情况，以及信息对称的情况，当子单元选择生产组合时，FCR可用的情况，制定了不同的技术。我们阐明了所制定的技术适用于得出相应的激励效率措施。然后通过效率比例的概念得到ICRA和IFCA。随后，总结了信息不对称情形和信息对称情形的机制，并报道了所提出的机制的几个定理和有趣的观察结果。最后，我们使用中国的一家家电企业的数据来说明我们提出的共同收入或固定成本的分配机制。
In practice, allocating common revenues or fixed costs is a common practice in multi-unit organizations to motivate subunits to improve performance. Recently, Dai et al. (2021, EJOR) developed an incentive approach for allocating common revenues or fixed costs. We identify two shortcomings of their approach and propose two frontier-based incentive mechanisms for allocating common revenues or fixed costs. First, the incentive common revenue allocation (ICRA) and incentive fixed cost allocation (IFCA) are conceptualized. On the basis of ICRA and IFCA, the generalized incentive efficiency measures that satisfy strong monotonicity and self-excluded in technology are identified to evaluate subunit performances. To seek for incentive efficiency measures, several ex-post technologies with frontier change rate (FCR) are considered. Different technologies are formulated for theinformation asymmetry situation, in which FCR is not available to subunits when they select production mixes, and theinformation symmetry situation, in which FCR is available to subunits when they select production mixes. We elucidate that the formulated technologies are applicable to derive corresponding incentive efficiency measures. ICRA and IFCA are then obtained via the concept of efficiency proportion. Subsequently, the mechanisms forinformation asymmetry situationandinformation symmetry situationare summarized, and several theorems and interesting observations of the proposed mechanisms are reported. Finally, we illustrate our proposed mechanisms for allocating common revenues or fixed costs using data from a home appliance enterprise in China.
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DOI：
10.1016/j.omega.2011.10.005
发表时间：
2013-02
影响因子：
6.9
作者：
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发表时间：
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期刊：
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