Abstract: Cost allocation is a critical part of the space launch system R&D stage of cost control. There exists a central challenge that the efficiency (also called input-output ratio) is difficult to obtain due to the uncontrollable input, long R&D cycle, and unpredictable output. Therefore, in order to obtain effective cost allocation strategies in practice, this paper proposes an improved contribution-based cost allocation method according to the measurable contribution of each team, bypassing calculating the uncertainty efficiency. First, a grey relational clustering-based evaluation system is developed to assess the contribution of the R&D team. Then, the real circumstances are examined, and four popular categories of launch tasks are identified. Next, the BWM method is employed to identify cost allocation strategies that align with the requirements of each of the four launch missions. Finally, comparative analyses with DEA and Costing method demonstrate the superiority of the proposed method in terms of accuracy and efficiency.

Key words: Grey Theory, Fusion Procedure, Forecasting, E-commerce Service Industry