針對邊際成本轉(zhuǎn)移定價策略在集團(tuán)利益分配方面存在的不公平性缺陷，引入合作博弈的思想，提出在邊際成本轉(zhuǎn)移價格的基礎(chǔ)上，運(yùn)用Shapley值按各子企業(yè)的貢獻(xiàn)大小，對集團(tuán)利潤進(jìn)行重新分配。具體表現(xiàn)為首先各上游子公司以邊際成本的價格為下游子公司提供中間產(chǎn)品，以使集團(tuán)利潤達(dá)到最大。然后，集團(tuán)總部采用合作博弈的Shapley值對集團(tuán)總體利潤進(jìn)行分配，最后根據(jù)分得的利潤對各子企業(yè)的管理層進(jìn)行績效評價和報酬支付。研究結(jié)果表明，通過對集團(tuán)利潤的重新劃分，各子企業(yè)的所得超過其獨(dú)立經(jīng)營時的收益。因此通過邊際成本轉(zhuǎn)移定價與收益分配機(jī)制的配套運(yùn)用，不僅有利于集團(tuán)內(nèi)部各子企業(yè)的目標(biāo)協(xié)調(diào)一致，也有利于集團(tuán)整體利潤的提高，從而達(dá)到了雙贏的目的。

The paper aims at the unfair which the marginal cost transfer pricing method on firm’s profit assignment. By inducting the thoughts of cooperation game, we put forward to divide the firm’s total profit use Shapley value of cooperation game based on marginal cost transfer pricing method. The operation steps are the upstream divisions supply the intermediate products on marginal cost price firstly. Secondly, the headquarters divides the total profit with Shapley value method. At last, the headquarters assesses the performance and reward on base of the redistribution profit to the divisions’ managers. The conclusion is that any division’s profit of redistributed is exceed the independent profit. So implementing the marginal cost pricing strategy and redistribution the revenue, can get the internal targets coincidence and improve the total profit of the firm.