Study On Dynamic Stability Of Supply Chain Cost Sharing In View Of Cost Axioms

The last decade has witnessed rapid environmental changes,technological progress and market globalization,under which the growing competitive pressure forces enterprises to operate worldwide.The vertical division of labor within products prevails in manufacturing sectors.Consequently,supply chain coalitions emerge as a popular business model for supply chain enterprises to achieve complementarity,pool risks and share revenue through the cooperative operation.The turbulent external environment also motivates supply chain coalition members to develop a farsighted view that considers the dynamic coalition stability since the beginning of formation.An essential foundation for a supply chain coalition is that all members have obtained fair benefits and sufficient incentives from the coalition.That is to say,selecting or designing a cost allocation mechanism agreed by all coalition members is the key to the sustainability of a supply chain coalition.Nevertheless,accounting practitioners and researchers only examine the supply chain cost allocation(SCCA)from the static and average perspective due to the requirement of computational simplicity.The ideology of farsighted stability has begun to take shape in the field of economics and engineering management,yet lacks unified theoretical and methodical support.Therefore,it is of great importance to integrate the connotation and extension of SCCA and unify the theories and methodologies of SCCA farsighted stability.Based on the above research background,several research methods are used in this paper,namely the literature research method,game theory modeling,and numerical simulation.This paper aims to develop a unified logical and methodological framework for SCCA farsighted stability.The main research contents are as follows: First,through the systematic literature review,we refine the research perspective of this paper,i.e.,cost allocation axioms.Second,an overall research framework of SCCA farsighted stability is derived from combing and summarizing the supply chain coalition theory,cost allocation theory and coalition theory.Third,we examine the relationship between cost axioms and farsighted coalition stability as the theoretical root of our research and develop a corresponding allocation method testing system.Finally,we study three supply chain coalition scenarios composed of different coalition structures and functions and examine which one of the Shapley value and the egalitarian solution could better achieve farsighted stability.The purpose is to verify the legitimacy of our logical and methodological framework.The main contributions of this paper are as follows:(1)A integrated internal logic of SCCA farsighted stability was refined.We summarize three dimensions of SCCA farsighted stability,i.e.,the connotation,extension and performance,the theoretical basis comprising cost axiom theory and value orientation,and the SCCA scenarios combined of different coalition structures and functions.(2)Transcending the previous hierarchical cost axiom framework,a new value-oriented axiom framework is proposed.The profound connection between the two lies in that the fairness and incentive properties of an allocation method reflect the potential to achieve farsighted coalition stability.Therefore,a combination of qualitative and quantitative cost allocation axioms could be used to test the stability characteristics of allocation methods.(3)The innovative method of hybrid cooperative cost game-coalition formation game is used in SCCA farsighted stability analysis.SCCA farsighted stability is a comprehensive study of supply chain decisions,cost allocations,cost allocation method characterization,and coalition formation and stability.This paper integrates the methodologies and solutions of the four sub-problems and develops a unified analytical procedure for SCCA farsighted stability.(4)Different supply chain coalition scenarios are tested using the SCCA farsighted stability research framework.The vertical information sharing coalition,the horizontal product coalition and the mixed pricing coalition are thematically modeled and discussed to deepen the logical relationship between supply chain alliance scenarios and cost allocation methods.Against the present background of international vertical division of labor,the study provides theoretical support for Chinese manufacturing enterprises to achieve farsighted coalition stability through the SCCA methods design.