Depreciation games

Juan Aparicio and Joaquín Sánchez-Soriano

Annals of Operations Research, 2008, vol. 158, issue 1, 205-218

Abstract: The main aim of this paper is to show how Game Theory can be used in the day-to-day running of a company. No precedent, as far as we know, in the literature of the application of Cooperative Game Theory in order to obtain new depreciation methods for a fixed asset which is owned by a company. To this end, we will first illustrate the usual depreciation methods employed in accountancy. Then, with the objective of finding new depreciation methods, we will establish the relationship between Game Theory and Accountancy. On the basis of this relationship we introduce some new depreciation methods. Finally, a family of solutions is defined which improves the properties of traditional and previously introduced methods. Copyright Springer Science+Business Media, LLC 2008

Keywords: Game theory; Cost allocation; Depreciation; Accountancy (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (3)

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DOI: 10.1007/s10479-007-0238-5

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