The Research Of Coordination Of Supply Chains Of Cloud Accounting Service Based On Option Contract

The middle and small-sized enterprises have become the important force to promote the development of national economy as the rapid development of economy.However, because the shortage of capital, professional talents and technologies seriously hindered the construction of informatization of enterprises’ accountancy, the enterprises cannot effectively dig the financial data to make decisions. But the appearance of "Cloud Accounting " makes the above problems have a better solution.Currently, cloud accounting market in China is in a continuous development stage, and Kingdee and UF both deliver their developed cloud accounting products to the operation and management of their subordinated Youshang Net and Weiku Net through self-building delivery platform. At the same time, Kingdee and UF are recruiting professional service partners to create the private service supply chain.Currently, due to the unreasonable benefit distribution, the supply chain relationships of some enterprises can’t be maintained and even break up, bringing enormous losses to enterprises. So, it has become the choice of more and more enterprises to achieve mutual benefits and double wins by achieving harmony of interests between each other through corresponding contracts system.In this paper, the definition of cloud accounting service supply chain, along with its feature and cloud accounting service providers have been analyzed.At the same time it also describes the current situation of both cloud accounting service supply chain and ABC enterprise.For two modes of cooperation between ABC enterprise and cloud accounting service providers, we introduce the option contract to conduct the study on interests coordination among supply chain members.Under the sales split mode, the option contract model is built by taking the initial order quantity of ABC enterprise, the product provider, and the efforts degree of the service provider as the decision variables. Through the analysis found that the contract can’t realize the coordination of cloud accountant service supply chain.But product providers’ co-sharing the joint share option of the endeavor input cost of service supplier on the basis of option contract can make the supply chain coordinated.Under the buyout copyright mode, the option contract model is built by taking the initial service order quantity and the service rental prices of the service provider as the decision variables. Through the analysis found that the contract is unable to realize the coordination of cloud accountant service supply chain, but joint option which is based on option contract can coordinate the supply chain through service providers to return part of gainings to the product providers.At last, it illustrates the rationality of the model by taking ABC enterprise as an example.This article studies the coordination problems of the two ways of cooperation among cloud accounting product provider and cloud accounting service provider by using the option contract. Its research conclusion would help to develop the theory of cloud accounting service supply chain and also provide a new way of thinking for the study of Supply Chain Contract, and at the same time provides a practical guidance on how ABC Company makes decisions on income distribution and excitation mechanism, etc., which is helpful for supply chain good management of ABC enterprise and the development of the future.Meanwhile,it is also beneficial to the development and expansion of cloud accountant market in future.