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Public Goods, Common Inputs, and the Efficiency of Full Allocations.

Susan I. Cohen; Martin P. Loeb

The Accounting Review 1982

Abstract ABSTRACT: This paper addresses the simultaneous problems of determining input levels in a multidivisional firm and allocating the input costs to the divisions. A distinction analogous to that in economics between pure public goods and pure private goods is made between pure common inputs and pure private inputs. It is shown that for a pure common input, decentralization utilizing a full cost allocation can result in an efficient allocation of the input. Although efficient decentralization is possible in this case, the "free-rider problem" suggests that such an outcome is unlikely. In addition, it is shown that recently suggested allocation schemes based on game-theoretic concepts may not lead to an efficient allocation of pure common inputs.

DOI
10.2308/tar-4481777
Volume
57 (2)
Pages
336-347
Language
en
Export
BibTeX
Sources
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