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针对区域内热电产品的成本分配问题,提出了基于产出距离函数的成本分配方法。在该方法中,通过距离函数构建了热产品和电产品之间边际成本的对应关系,采用参数估计法获得距离函数的各系数,进而求得区域内热产品的最佳成本分配比。与已有的分配方法相比,产出距离函数法能合理反映区域内热电产品的投入产出特性和资源最优配置下产品之间的相对机会成本。实例分析表明,已有方法对热产品成本的计算存在一定的偏差。建议采用产出距离函数法进行区域内热电产品成本的分配和价格决策,促使区域内热电资源在价格杠杆作用下趋于最优配置状态。
In view of the cost allocation of thermoelectric products in the region, a cost allocation method based on output distance function is proposed. In this method, the corresponding relationship between the marginal cost of hot products and electric products is constructed by the distance function, and the parameters of distance function are obtained by the parameter estimation method so as to obtain the optimal cost allocation ratio of the hot products in the region. Compared with the existing distribution methods, the output distance function method can reasonably reflect the input-output characteristics of the thermoelectric products in the region and the relative opportunity cost between the products under the optimal allocation of resources. The case study shows that there is a certain deviation between the existing methods and the calculation of the cost of hot products. It is suggested that the output distance function method should be used to allocate and price the thermoelectric products in the region and make the thermoelectric resources in the region tend to be optimally configured under the price leverage.