競爭環境下公營事業共同成本分攤的檢驗機制

Abstract

多產品廠商的共同成本分攤雖為一老生常談的問題，但對台灣公營事業仍非常重要。面對著自由化及解除管制的趨勢，公營事業如何有效率的定價及分攤成本日趨重要。本文藉著合作賽馬論的應用，以發展公營事業聯產品共同成本分攤的效率測試，並將測試範圍延伸至考慮國際競爭因素的情形。最後，本文討論當現行公營事業在競爭環境下無法繼續營運時，所需作的調整。同時，我們將進一步的討論，公營事業為達其他政策目標時，市場所需的保護。

The common cost allocation of a multi-product firm is an old accounting problem. It, however, has significance for the public enterprises here in Taiwan. Facing the trend of deregulation and liberalization, it is vital for the public enterprise to price its product and allocate its cost efficiently. By applying results from cooperative game theory, this paper introduces efficiency tests for common cost allocation in a multi-product public enterprise. The tests are extended to consider cases where international competition is possible. Finally, this paper discusses the necessary adjustments needed when the current operation of the public enterprise can not be sustained in a competitive environment. Furthermore, the minimum protection needed by the public enterprise in order to achieve other policy objectives is also discussed.