The Research On Models And Methods Of Cost Allocation Of Joint Distribution Based On Virtual Corporation

Logistics has been regarded as the third profit source after reducing the consumption of production and raising labour productivity. The importance of logistics has been realized by the society gradually. In recent years, such characteristics as high frequencies, short distance, timeliness appear in logistics distribution. Since many enterprises carry out distribution separately, it has caused high cost of distribution, immense pressure on city traffic and certain effects on environment. Joint distribution causes big scale of distribution, realizes the rapid integration of logistics resources, raises usage rate of logistics resources and reduces the cost of distribution. Furthermore, joint distribution helps to reduce the traffic volume, relieve traffic pressure and relieve environment pollution. It has good social benefits. The government and enterprises are paying more and more attention to joint distribution. However, there are a lot of difficulties in carrying out joint distribution and a lot of enterprises feel perplexed to the development of joint distribution. The development of joint distribution needs theoretical guide. Studies have shown that an important factor that affects the development of joint distribution is the allocation cost of among the enterprises. The development of joint distribution depends on whether the problems can be solved.　Firstly, the author ellaborates the concept, connotation and characteristics based on the achievements of predecessors, analyses the mechanism by which the benefits are caused, external conditions and motives. Secondly, from the definition of virtual corporation the author has inquired into the construction of virtual corporation of joint distribution, researched into the mechanism of the virtual corporationof joint distribution. Finally, the author has inquired into the formation of the cost of joint distribtution, given out the principles and axiomatic principles of cost allocation and introduced four methods. In addition, the author makes some researches on the merits and shortcomings of all methods. The model of cost allocation—group unsatisfaction function based on weight—is formulated from axiomatic principles. At the end of the thesis, an example has been given and verified the reasonability of the model.