Research On Benefits Assignment Mechanism In Supply Chain Based On Cooperation

As the market competition has become intensive, more and more enterprises have transformed from competition to cooperation. It is a strategic choice to obtain sustainable competitive advantage by engaging in supply chain cooperation. The benefit assignment is the vital and prominent problem, and plays a decisive role in the stable development in supply chain cooperation.By using quantitative and qualitative methods, this thesis studies the collaboration and sharing of supply chain based on theories of accounting, investment, contract theory, game theory, and supply chain management. Construction of the assignment mechanism in supply chain through cooperation and sharing will make the supply chain focus on the performance, efficiency and equity, thus establishing a stable foundation for the supply chain.According to literature reviews related with researches of the supply chain benefit assignment, the thesis first puts forward the existing problems in distribution models in the supply chain, and points out the basic factors of benefits assignment, including cost, risk and business performance contribution. Then, recognition and constriction of the three basic factors are discussed, including the choice of cost accounting methods and cost identification and compensation, risk type and risk identification and compensation, the relationship between business performance and value, and performance identification and compensation. The principles and methods of benefits assignment are presented. Finally, we establish the model of benefits assignment on the basis of the coordination of cost, risk, performance, and put forward that the cooperative pricing and transfer payment can guarantee the fairness and reasonableness of benefits assignment in supply chain. And the reasonableness of the allocation model established is verified by a numerical example.In conclusions, we get that: (1) Cooperation can not only increase the benefits but also decrease the risk, and balance the risks by enterprises resource integration; (2) By comparison of the different situations, it can be proven that the decrease of the uncertainty in supply chain could improve the benefit to some extent; (3) Under the condition where the assignment basis cannot be predicted, the unreasonableness in cooperative pricing can be balanced by transfer payment. Thus, creating a relative equity and rationality in the supply chain.