Research On The Dynamic Mechanism Of Supply Chain Cost Allocation

Research on the activities of the micro enterprises from the perspective of the distribution mechanism is the research of the methods of resource allocation in social and economic operation and the specific ways to improve the efficiency of resource allocation. Under the background of economic globalization and inter-product vertical work division, the theoretical and practical circles more and more take attention to the supply chain cost allocation which is the method and mode of resource redistribution among enterprises. Because of the lack of the theory of the dynamic mechanism of supply chain cost allocation, which is made the diversification of the supply chain cost allocation rule and the confusion of the inherent distribution logic. The dynamic mechanism of the supply chain cost allocation is the core issue to promote the supply chain cost allocation is the important basis for the effective allocation of resources among the supply chain members and the important premise to ensure the efficient and reasonable cost allocation among the supply chain members which will maintain the stability of supply chain strategic alliance. Thus, to explore the driving force behind the cost allocation of supply chain and its potential operating mechanism and to get the theory of dynamic mechanism will be a better theoretical basis and practical guidance to analysis of the current chaos in the cost allocation rules and logic and deconstruction and reconstruction of enterprise cost allocation method.This dissertation put forward the theory of three dimensional driving mechanisms behind the cost allocation in supply chain, using the supply chain cost allocation theory as a research basis in different disciplines and comprehensive using of theoretical analysis, cross research, system analysis, game analysis and empirical testing methods. With the help of the system dynamics method, the mechanism of the supply chain cost allocation is studied and the inner logical meaning and dynamic evolution of the three driving forces are further explored. The theory of the dynamic mechanism of the supply chain cost allocation is provided with the explicit, visual demonstration and test. At the same time, the dissertation give out in-depth exploration and demonstration of the inherent assumptions, the following principles and the impact on the cost allocation rules and logic of the supply chain of the basic forces, the derived power and constraint force.The innovation points in this dissertation were summarized as follows: (i) By system comparison of the difference about the theory of supply chain cost allocation in different subjects, such as management science, economics and accounting, this dissertation find that the current cost allocation theory have defects about the inner chaos of the logical rules. Based on the chaos of the diversification of the supply chain cost allocation rule and the confusion of the inherent distribution logic and from the perspective of cost allocation of supply chain and the heterogeneity of research content, This dissertation points out that:the fistly, the supply chain cost allocation under the perspective of economic mainly involves two aspects:the efficiency and the incentive of resource allocation, it’s a kind of social production under the scope of cooperation. The secondly, the supply chain cost allocation under the perspective of accounting is different from economic and management science, It highlights the characteristics of the effective use of the distribution of information, not just confined to the characteristics of the effective distribution of supply chain cost The thirdly, the supply chain cost allocation under the perspective of management science involves the effectiveness of cost allocation based on fairness and motivation perspective, and foucs on the system analysis and research.(ⅱ) A theoretical framework of the dynamic mechanism of supply chain cost allocation is proposed, in order to unify the inherent logic of cost allocation theory in different areas. The firstly, this dissertation explores deeply about the core mechanism of supply chain cost allocation theory which is the intrinsic characteristics and its dynamic evolution law of dynamic mechanism from the three-dimensional view. The secondly, self-interest of business, multi-objective of management and multi-dimensionality of political which are summarized based on the research content of the management engineering, business administration, accounting and so on in the theory system of the supply chain cost allocation. The thirdly, this dissertation puts forward the framework of the dynamic mechanism of the supply chain cost allocation from the viewpoint of the driving mechanism makes up for the defects and shortcomings of the supply chain cost allocation theory system.(ⅲ) This dissertation reveals the rules of the self-interest of business, multi-objective of management and multi-dimensionality of political using the system analysis method, in order to have a better understanding of the tradeoff structure and dynamic logic about the supply chain cost allocation. The firstly, this dissertation establishs the system simulation model using the system dynamics method, and analysises the characteristics of the three dimensional dynamic model of the supply chain cost allocation and its evolution trend in order to further expand and deepen the research on the theoretical structure of the dynamic mechanism of the supply chain cost allocation. At the same time, the dynamic mechanism of the supply chain cost allocation is further extended to the traditional enterprise cost allocation. As the rules and methods of enterprise cost allocation, cost accounting is not clearly in the adaptation of economic globalization and the requirements of market economy. The thirdly, this dissertation attempts to provide a theoretical support for the deconstruction and reconstruction of traditional enterprise cost accounting and provide a reference to the real world.(ⅳ) Based on the above reaserch, in order to solve the problem of the diversification of the supply chain cost allocationg rules and the logical confusion, the three dimensional driving system of the dynamic mechanism of the supply chain cost allocation is discussed. The firstly, the self-interest of business is the first driving force of the supply chain cost allocation, the research results of cost allocation theory in the field of management science are almost based on business perspective. This dissertation will analyze its inherent characteristics by the logic clues of contract theory, cooperative game, non-cooperative game, and the inspection of the status of the members of the supply chain in order to enrich the theory of cost allocation. The secondly, multi-objective of management is the derived driving force of the supply chain cost allocation. This dissertation build a multi-objective SCCA theory through the logic clues of target cost, cost accounting theory, plan theory, heterogeneous distribution theory in order to enrich the theory of cost allocation. The thirdly, multi-dimensionality of political is the constraint f driving force of the supply chain cost allocation. This dissertation analysis the rules and characteristics of cost allocation by the logic clues of political theory of multidimensional, SCCA axiom, SCCA constraint accounting standards inspection system in order to enrich the theory of cost allocation.