Study on the Cost Budget Allocation Model Based on the Input-output Efficiency and Shapley Value of Effective Assets

Under the background of new power system construction, power grid enterprises are faced with the dual challenges of efficiency improvement and fairness optimization in asset management and cost distribution. The operation efficiency of power grids in different regions is significantly affected by uncertain factors such as the proportion of new energy access and electricity price policy, and it is difficult for existing asset allocation and cost allocation methods to fully reflect regional differences and operation complexity. To address this problem, this paper proposes a cost budget allocation model based on robust DEA and Shapley values. First, robust DEA model is used to evaluate the input-output efficiency of different regional power grids, consider the unexpected output and input-output uncertainty of input-output, and improve the robustness and accuracy of efficiency assessment; then, based on the results of efficiency assessment, Shapley value method is used to quantify the marginal contribution of each region to realize scientific and fair cost distribution. Through empirical analysis and verification, the model can effectively deal with the efficiency difference and uncertainty, significantly improve the rationality of asset allocation and cost allocation of power grid enterprises, and provide important theoretical support and practical reference for fine management and resource optimization.

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Publication Details

Published
2025-04-11
DOI
https://doi.org/10.1109/pssgt64932.2025.11033766
Primary Topic
Financial Reporting and Valuation Research
Type
article
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article

Study on the Cost Budget Allocation Model Based on the Input-output Efficiency and Shapley Value of Effective Assets

Danfeng Dong, Yihong Zhang, Feng Ye
Financial Reporting and Valuation Research
article

Study on the Cost Budget Allocation Model Based on the Input-output Efficiency and Shapley Value of Effective Assets

Danfeng Dong, Yihong Zhang, Feng Ye
article en

Abstract

Under the background of new power system construction, power grid enterprises are faced with the dual challenges of efficiency improvement and fairness optimization in asset management and cost distribution. The operation efficiency of power grids in different regions is significantly affected by uncertain factors such as the proportion of new energy access and electricity price policy, and it is difficult for existing asset allocation and cost allocation methods to fully reflect regional differences and operation complexity. To address this problem, this paper proposes a cost budget allocation model based on robust DEA and Shapley values. First, robust DEA model is used to evaluate the input-output efficiency of different regional power grids, consider the unexpected output and input-output uncertainty of input-output, and improve the robustness and accuracy of efficiency assessment; then, based on the results of efficiency assessment, Shapley value method is used to quantify the marginal contribution of each region to realize scientific and fair cost distribution. Through empirical analysis and verification, the model can effectively deal with the efficiency difference and uncertainty, significantly improve the rationality of asset allocation and cost allocation of power grid enterprises, and provide important theoretical support and practical reference for fine management and resource optimization.

Openalex Percentile: Top 80%
Financial Reporting and Valuation Research
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