A Research On The Cost Allocation Of Research Joint Ventures

Research Joint Ventures (RJVs) is the product of cooperation R&D and innovation activities between the developed countries and regions such as America, Japan and the European Union. It is a new type of enterprise R&D organization form, which accelerated the process of regional innovation development as well as the integration of industry chain and greatly improved the development level of productivity. At the same time, the emergence of RJVs innovated the technology level of the R&D alliance organization form, significantly reduced their own costs.This article is divided into six chapters to study the RJVs’cost allocation problem. The first chapter is the introduction part, mainly elaborates the selected topic background and the significance of this article, and reviews the research of the RJVs’literature at home and abroad; The second chapter analyzes the cost of RJVs, mainly includes the external cost, organization cost and three most rigid cost, the reason of cost allocation are also discussed; The third chapter focuses on the impact RJVs cost allocation problem of two factors, namely partner selection and the governance mode selection, studies show that partners and governance mode selection of appropriate or not affects the research cost to a large extent, which affects the performance of high and low; Chapter4with the yield rate and profit two allocation methods of longitudinal research joint venture cost allocation problem is analyzed, and the corresponding conclusion, namely the upstream manufacturers optimal RJVs are larger than the manufacturer’s optimal scale of RJVs downstream. Chapter five uses the general method of cost allocation mechanism to study the RJVs cost allocation problem, namely first determine cost allocation of link, including the allocation principle of determination and cost evaluation. Then using shapley value method to research joint venture cost allocation problem, finally adopts the method of actual case to make an empirical analysis of the cost allocation problem, the conclusion shows that paid the cost of research and development innovation research joint venture under single enterprise to the cost of R&D and innovation, and from the Angle of cost allocation problem, this paper discusses the necessity and rationality of research joint venture forming. The last chapter is the conclusion and policy recommendations for the article, according to the article, creating research joint venture is very important to improve our country’s independent innovation ability.