Research On The Profit Sharing Mechanism Of Supply Chain Cooperation Based On The Symbiotic Theory

Since 1990s the supply chain theory has been improved through the successful application of the supply chain in large-scale multinationals. The key to the success of the supply chain management is how to coordinate the individual interests effectively among the members of the supply chain enterprises during the course of global optimization of the supply chain, so that the whole supply chain performance and the interests of individuals can get satisfied at the same time. The fair and reasonable profit sharing mechanism is not only beneficial for maintaining the stability of enterprises in the supply chain and preventing the disintegration of the supply chain, what is more important is to make the resources allocated effectively and raise its utilization.This paper studies mainly the problem of cooperation profit sharing through the perspective of symbiotic theory. Its aim is to understand correlation of profit, and to build a new mechanism of profit sharing of supply chain through optimizing portfolio. The mechanism could change the traditional business model of distribution. In the past, there were interests dominator and hub landlord in the process of distribution, the new mechanism can make the enterprises in the supply chain from the pursuit of individual interests into the mutualism and win-win cooperation, so the profit will be fairly and reasonably distributed, the cooperation among the enterprises in the supply chain will be consolidated and strengthened. At first, the paper summarizes the research status on the basis of the current domestic and international literatures on profit sharing of the supply chain and makes some personal simple evaluation; followed by the theory is introduced, including the supply chain concept, the role of core enterprise; then introduces the symbiotic theory born in the field of biological sciences, regarding the supply chain as a symbiotic system, by contrast with the structure of the supply chain. In this paper, profit sharing mechanism of supply chain includes the constituent elements of mechanism, specific implementation plan, feedback mechanism three parts. The paper interprets the purpose of profit sharing, principle, subject, object, etc. through a combination of symbiotic theory. There are two aspacts of influnce on the distribution in supply chain. One being is the quality parameters of enterprise-core competence, which is divided into two elements, tangible and intangible resources. The intangible resources is divided into two accounting factors-intangible assets and internally generated goodwill; Another factor is the contribution to the supply chain, analyzing it from its time, cost and quality three aspects.This paper innovatively links the financial accounting to profit sharing, using AHP to change the past subjective qualitative analysis into the quantitative analysis mainly, supplemented by qualitative analysis, whicn is a combination of subjective and objective that is a more realistic pattern. And the paper proposes the specific implementation of the profit sharing-three distributions of profit and two amendments of coefficient. At the same time for the supervision and management of the stable operation of the supply chain,t he paper also introduces a feedback mechanism for profit sharing, as a means to valuate the fair and rationality of the profit sharing ,and incentive the operation of the enterprises in supply chain. At last, a case is offered, which shows how to put the mechanism in practice and prove that it is fair and reasonable.