最优目标价格合同优化设计方法  

Optimal design method of target price contract

作　　者：訾书宇[1] 魏汝祥[2] 金虎[3] 

机构地区：[1]海军工程大学装备经济管理系,武汉430033 [2]海军工程大学理学院,武汉430033 [3]成都军区空军后勤部,成都610041

出　　处：《海军工程大学学报》2014年第2期49-53,共5页Journal of Naval University of Engineering

基　　金：国家社会科学基金资助项目(11GJ003072);海军工程大学自然科学基金资助项目(HGDQNJJ12043)

摘　　要：基于利润最大化原则,提出了既使代理人愿意接受合同又愿意提供其期望真实成本的目标价格合同三参数优化设计方法,给出了三参数达到最优激励效果的满足条件,并从理论上进行了证明。具体的设计过程为:首先,改变传统目标价格合同由委托人提出目标成本的做法,转而由具有信息优势的一方——代理人基于其自身成本估算结果提出目标成本;然后,委托人根据代理人执行项目的成本区间,采用目标价格合同三参数优化设计方法,为代理人提供目标成本、目标利润和成本激励系数的一系列组合,供代理人做出选择;最后,代理人根据自身对项目成本的估计情况,在目标价格合同的不同参数组合中选择最适合自己的选项,进而签订合同。运用实例对目标价格合同优化设计方法的有效性进行了验证,结果表明:代理人只有在提出反映其期望真实成本的目标成本时,即代理人愿意与委托人分享私人信息时,代理人的利润才最大,因而优化后的目标价格合同可以有效地减少信息不对称,并揭示代理人的真实成本。Based on the principle of profit maximization, this paper proposes the optimal design method of optimizing the three parameters for the target price contract which agents are willing to ac- cept and also willing to bid their expected actual cost for, and meanwhile offers the conditions which the optimal parameters should meet theoretically. The concrete design process includes changing the traditional practice of an agent presenting the target cost for the target price contact, instead depen- ding on the agent to propose it based on his more information and cost estimation, then applying the proposed design method to a series of combination of target cost, target profit and cost incentive coef- ficient according to the scope of the project cost and finally letting the agent make an appropriate choice from the multiple combination according to its actual cost to sign the target price contract. A practical example is used to verify the effectiveness of the proposed method. The result show that the agent can gain the maximum profit only when he proposes the target cost which can reflect the actual cost as expected. Thus, the optimized target price contract can reduce the asymmetry in information and clarify the agent＇s actual cost of implementing the project.

关 键 词：目标价格合同 目标成本 目标利润 成本激励系数 

分 类 号：F270[经济管理—企业管理]