The Research On Multi-stage Cost Allocation Of Collaborative Innovation Projects

To promote scientific and technological progress,adhere to the innovation driven development have become the objective requirement of China's economic and social development in the new period.It has also become the strategic choice to achieve the great rejuvenation of the Chinese nation.Collaborative innovation is the main mode of technological innovation,especially in the field of high and new technology innovation.Its application can obtain a good symbiotic economy and economies of scale.It plays an important role in promoting the healthy and rapid development of enterprises,society and even the country.However,the cost sharing of collaborative innovation is critical for the alliance operation stability,which has not been resolved well.Therefore,this paper focuses on the construction of cost allocation model of collaborative innovation project.The research mainly includes the following three aspects:Firstly,it is the introduction that the main task is to analyze the background and significance of collaborative innovation,to define the collaborative innovation project and the cost structure,to analyze the current situation of collaboration innovation.Then it describes the theoretical basis of collaborative innovation.Mainly from the synergy theory,innovation theory,transaction cost theory,cost control theory to explain the theoretical basis of collaborative innovation.Secondly,it analyzes the principles and the factors which affect the cost allocation of collaborative innovation.Finally,it establishes the model of cost allocation based on multi-stage of collaborative innovation project.After that through combining with a numerical example,the validity of cost allocation model is verified.The results show that:1)the cost of collaborative innovation project is divided into internal cost and external cost according to the whole innovation alliance.Internal cost is divided into rigid cost and management cost,and external cost is divided into explicit and implicit cost.2)The cost sharing of collaborative innovation projects should follow the principle of fairness and justice,the principle of mutual benefit and reciprocity,the principle of the cost associated with the risk,the principle of individual rationality,the principle of effectiveness,the principle of scientific allocation,etc.3)The factors influencing collaborative innovation cost sharing include cooperation risk,technology risk,market risk and resource contribution.In the different stages of the project,these four factors have different effects on the cost allocation.4)The initial allocation scheme of collaborative innovation project is given by using Shapley value method,then,according to the impact of the four factors to adjust the initial allocation plan.At last we get the final cost allocation.