In order to obtain benefits (economies of scale and scope), several organizations create service provider structures such as the computer departments. The distribution of the service rendering costs among the departments involved, called the first stage cost allocation, promotes the cost control and encourages an efficient use of resources. This study shows the characteristics of the cost allocation model of a service rendering based on the concepts of the Cooperative Game Theory. Shapley value was used in order to find the cooperative game solution. This work indicates that this math model of gain distribution (economies of scale and scope) generates, under the rational decision maker's view, the best cost distribution results. This is due to the fact they are based on the marginal cost of insertion of each of the service users. Regarding methodology, this research can be classified as exploratory due to its scope and bibliography.
Cost allocation; Cooperative game theory; Shapley value
