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基于第三方参与的供应链收益分配机制研究
引用本文:桂良军,赵志明,田志莹.基于第三方参与的供应链收益分配机制研究[J].会计研究,2006(10):56-63.
作者姓名:桂良军  赵志明  田志莹
作者单位:山东工商学院会计学院,264005
摘    要:供应链的收益分配问题,人们分析解决的思路是从内部入手,力图通过博弈、激励的方式来实现收益合理的分配。本文在分析当前供应链收益分配存在问题的基础上,另辟蹊径,从供应链外部出发,提出了建立第三方机构,通过第三方机构的客观公正性及权威性,来参与实现供应链收益的公平合理分配;阐述了第三方参与供应链管理的运行机制,结合夏普利值法(Shapley)建立了供应链收益分配模型,并给出了算例分析,最后得出结论。

关 键 词:供应链  收益分配  第三方机构

Study on Mechanism of Supply Chain Benefit Assignment Based on the Third Party Organization participating
Gui Liangjun.Study on Mechanism of Supply Chain Benefit Assignment Based on the Third Party Organization participating[J].Accounting Research,2006(10):56-63.
Authors:Gui Liangjun
Abstract:People pay more attention to supply chain benefit assignment problem from the enterprise's interior and try hard to realize the benefit rational distribution through game and the driving way.This paper analyses it from outside,puts forward establishing the third party organization based on benefit assignment problem existed in supply chain,and realizes the supply chain benefit rational distribution through the third party organization objective fairness and the authority.This article explains the mechanism by the third party organization participating and establishes the model of supply chain benefit assignment joined Shapley mathematic methods,then analyses it by data.Finally,some conclusions are given and some advantages of the mechanism based on the third party organization participating are listed.
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