异质环境下供应链成本分配的动态稳定性研究

Against the background of drastic changes in manufacturing industry, the dynamic stability of supply chain cost allocation under heterogeneous environment is increasingly highlighting. (1)It is necessary to take into consideration of the supply chain stability, while the traditional cost accounting methods just consider it in the static and average aspects, which only pay attention to the short-term profit and regardless of the long-term stability; (2)Accompanied by the international vertical specialization, the cost allocation environment changes.from homogeneity to heterogeneity, which leads to the highlight of supply chain cost allocation under heterogeneous environment. This research is based on the international vertical specialization and the large scale of manufacturing in China, using the comprehensive model method to study the defect of static supply chain cost allocation, supply chain cost mechanism with dynamic stability, comparison of allocation effect under heterogeneous environment and influential factors of dynamic supply chain cost allocation. The research results can provide the theoretic guidance to design the supply chain cost allocation for practice.

伴随着制造业环境剧烈变化，异质环境下供应链成本分配动态稳定性问题已日益凸显：（1）联盟契约的稳定需要成本分配的动态性考虑，而传统成本会计分配方法仅仅从静态的和平均的角度审视问题。目前成本会计领域所常见的平均和比例分配法只注重眼前利益，难以维持联盟的长久稳定；（2）国际垂直分工的日益深化，供应链成本环境逐渐由同质性向异质性转变，异质环境下的成本分配问题逐渐凸显。本课题立足世界范围内的国际垂直分工趋势与我国作为世界制造大国为背景，运用混合模型研究方法，对现有供应链成本分配静态性缺陷、动态稳定性下供应链成本机理、异质环境各类成本分配方法效应比较和动态稳定性下供应链成本分配影响因素四个方面进行了系统研究。研究成果可为实践界设计动态稳定性视角下供应链成本分配提供理论指导。

伴随着制造业环境剧烈变化，异质环境下供应链成本分配动态稳定性问题已日益凸显：（1）联盟契约的稳定需要成本分配的动态性考虑，而传统成本会计分配方法仅仅从静态的和平均的角度审视问题。目前成本会计领域所常见的平均和比例分配法只注重眼前利益，难以维持联盟的长久稳定；（2）国际垂直分工的日益深化，供应链成本环境逐渐由同质性向异质性转变，异质环境下的成本分配问题逐渐凸显。本课题立足世界范围内的国际垂直分工趋势与我国作为世界制造大国为背景，运用混合模型研究方法，对现有供应链成本分配静态性缺陷、动态稳定性下供应链成本机理、异质环境各类成本分配方法效应比较和动态稳定性下供应链成本分配影响因素四个方面进行了系统研究。研究成果可为实践界设计动态稳定性视角下供应链成本分配提供理论指导。本课题按照计划完成：（1）发表论文9篇；其中发表SCI和SSCI源刊论文5篇，CSSCI源刊论文4篇；（2）出版专著1本；（3）参加国际国内会议4次；（4）举行小型会议3次；（5）有2名博士生和1名硕士生参加课题并完成各自学位论文。