Research of universities research indirect costs allocation based on cooperative game

摘要

Universities engage in teaching and research activities, universities' research funds now mainly offset direct costs of research activities in China, indirect costs of research activities are mainly extracted about 5% management fee, but this is far from research activities should be assessed to make up for the share. At present, universities' research indirect costs mainly measure through the traditional function cost and advanced activity-based cost, but these methods have some shortcomings. This paper proposes a new universities research indirect cost allocation method based on the cooperative game theory, and an example is justified.