Abstract
Applying the"Moriarity's Allocation Method" to joint-profit allocations among divisions may make each division dissatisfied with its allocated profit if they can from some subcoalitions under certain constraints.Thus, this paper will improve his method and propose a new allocation scheme called "Cumulative Opportunity Cost Scheme."This research will prove in general form that the new scheme will satisfy the conditions of "φstability"of game theory, and thereby each division can be willing to accept the imputation by this method.
