| 基于马氏距离模型的供应链交易成本判别分析 |
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| 引用本文： | 雷星晖,张柯,周雅洁.基于马氏距离模型的供应链交易成本判别分析[J].商业经济与管理,2010,222(4). |
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| 作者姓名： | 雷星晖 张柯 周雅洁 |
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| 作者单位： | 同济大学经济与管理学院,上海,200092 |
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| 基金项目： | 国家自然科学基金项目 |
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| 摘 要： | 提出将材料采购中的后向交易成本从材料成本中分离出来,采用与前向交易费用相同的方法进行核算.首先分析其理论依据,其次建立基于马氏距离的判别分析模型,选取参与供应链的典型制造型企业的财务数据进行实证研究,判别结果验证了观点的正确性,为供应链成本核算体系的构建奠定了基础.
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| 关 键 词： | 供应链 交易成本 判别分析 马氏距离模型 |
A Discriminant Analysis of Transaction Cost in Supply Chain:Based on Mahalanobis Distance Model |
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| LEI Xing-hui,ZHANG Ke,ZHOU Ya-jie.A Discriminant Analysis of Transaction Cost in Supply Chain:Based on Mahalanobis Distance Model[J].Business Economics and Administration,2010,222(4). |
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| Authors: | LEI Xing-hui ZHANG Ke ZHOU Ya-jie |
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| Institution: | LEI Xing-hui,ZHANG Ke,ZHOU Ya-jie(School of Economics & Management,Tongji University,Shanghai 200092,China) |
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| Abstract: | The essay puts forward that transaction cost of purchasing material should be treated in the same way as transaction cost of sales,in which the cost is separated from inventory cost and directly figured as expenses.In this paper,a linear discriminant analysis classification model based on Mahalanobis distance is constructed to justify the theoretic analysis.And the financial datum of a representative manufacturing corporation is studied.The results validate our point of view on transaction cost of purchasin... |
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| Keywords: | supply chain transaction cost discriminant analysis Mahalanobis distance model |
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