【作者】 沈晓琦；

【导师】 刘震宇；

【作者基本信息】 厦门大学 ， 技术经济及管理， 2008， 硕士

【摘要】 供应链是典型的需要协调的系统。基于成本管理的供应链协调机制能使供应链的总成本最低,总收益最大化,实现供应链节点企业的共赢。本文从成本管理的角度,分别研究核心企业与上下游之间的供应链协调。在制造商与供应商的协调过程中,根据依赖性的强弱、供应商参与程度高低和双边承诺的多少,核心企业可以将供应商分为战略伙伴供应商、主要供应商、承包商和普通供应商,不同的供应链节点企业关系类型影响成本管理协调方法的选择,对供应链成本缩减的贡献由高到低。核心企业对非战略伙伴关系的供应商采用成本共担的协调机制,激励供应商参与产品设计。运用博弈论的方法,得出存在Pareto改进使供应链合作的收益大于非合作下收益的结论,成本共担比例与风险规避态度和双方的讨价还价能力有关。在制造商与分销商的协调过程中,采用供应链成本比较分析方法,对比了不合作与合作两种情况下供应链的运作成本模型,得出供应链各方采取合作后,供应链的总运作成本及制造商的运作成本得到了有效的降低,然而各分销商的运作成本却增加的结论。为了激励分销商参与供应链合作,采用成本分配的协调机制,对总运作成本实行分配,给出了可行的成本分配系数集,使供应链各方运作成本均能降低。进一步采用数值模拟方法,得出合作后分销商订购周期缩短、订购批量减少从而降低运营的风险,改善了整个供应链运作的结论,最后提出了按成本相同降低比例进行分配的平等分配方案。更多还原

【Abstract】 Supply chain is a typical system which is needed to be coordinated. By using the supply chain coordination mechanisms based on cost management, the overall costs will be minimized and the total profits will be maximized and firms in the supply chain will get a multi-win goal. So, this thesis analyzes the supply chain coordination between the core enterprise and its downstream and upstream respectively in the perspective of cost management,In the coordination process between the manufacturer and its suppliers, the suppliers can usefully to be divided into three categories—strategic partnership providers, major suppliers, subcontractor and the general contractor according to the level of inter- dependence between them, the bilateral commitment and how much do they involve. To some extent, the firm’s relation type affects the choice of cost management method, and the contribution they make to the cost reduction increases as they become closer. If they are not the strategic partners, the core enterprise usually chooses cost sharing as the coordination mechanism to encourage suppliers to participate in the production design. It has been concluded that there is a Pareto improvement in which the supply chain can gain more than the non- cooperation. Moreover, the cost sharing ratio is influenced by the risk averse attitude and the bargaining power.In the coordination process between the manufacturer and its retailers, firstly, the method of comparative analysis of supply chain cost is taken. We compare the operating costs between the condition of non-cooperation and cooperation in the supply chain. Our analysis suggests that both the operating cost of the manufacturer and the total operating costs in the supply chain are reduced under the cooperation condition, while the operating costs of the retailers are increased. So the cost allocation is necessary. Secondly, the cost allocation coefficient range is given to allocation the total costs in order to reduce each firm’s cost in the supply chain. Then, after the numeral simulation, we find that the retailers’ order cycle become shorter and the order lot-sizing are reduced with cooperation, both of which will reduce the supply chain operational risks, improve the supply chain practice efficiency .Finally, a equity cost allocation scheme is proposed.更多还原