Based on an analysis of traditional cost allocation methods, a new allocation model was put forward based on cooperative game theory.Shapley value method was used to solve the model.

• 摘要在对传统成本分配方法进行分析的基础上，运用合作博弈理论，建立了共同成本分配的模型，并运用沙普利值法对模型进行了求解。