摘要
立足世界范围内国际垂直分工趋势与我国作为世界制造业大国背景,剖析供应链成本分配的内在机理,提出动态视角下的供应链成本分配权变结构:(1)供应链成本分配权变动因来自于商业自利性、管理多目标性、政治多维性三种力量共同作用;(2)供应链成本分配权变结构是由"分配-环境-约束-博弈"四个部分组成。文章的成本分配权变结构思想对一般企业成本分配理论的完善也有借鉴价值。
Against the worldwide backdrop of international vertical specialization trend and based on the great manufacturing power in the world,this paper analyzes the internal mechanism of supply chain cost allocation and put forward the contingency structure of supply chain cost allocation under the dynamic perspective:(1) The contingency impetus of supply chain cost allocation comes from the combination of commercial self-interesting,multi-objective management and political multi-dimensionality,(2) The contingency structure of supply chain cost allocation is comprised of four parts,which is 'allocation-environment—constraints-game'.The contingency structure idea of supply chain cost allocation still has the certain reference significance for the improvement of general enterprise cost allocation theory.
出处
《会计研究》
CSSCI
北大核心
2016年第10期50-55,共6页
Accounting Research
基金
国家自然科学基金资助项目(71272111)
江苏高校哲学社会科学研究重点项目(2014ZDIXM007)资助