Supply Chain Collaboration?Competitive Strategy And Sticky Cost

Cost management is one of the core content of enterprise management,traditional cost behavior theory assumes that the cost is proportional to the volume of business,namely changes proportionally with the volume change(Noreen 1991).However,in recent years,studies show the asymmetry of costs changes,which is called "sticky cost"(Anderson et al.,2003;Zheng Sun,Hao Liu,2004).On the background of global economic integration,the survival environment of enterprise has changed dramatically,the traditional enterprise management mode has been challenged.Under the new situation,the supply chain cooperation makes the core enterprise,upstream suppliers and downstream distributors towards "horizontal integration",which effectively integrates the resources and improve the competitive advantage of the supply chain members.So the supply chain cooperation sparked great interest and attention in the field of theory and practice.Many scholars both at home and abroad have studied the performance of supply chain cooperation.On this topic of supply chain collaboration performance,many scholars find that supply chain cooperation can improve the performance of operations,such as lower cost,shorten production cycle,improving quality,etc.,so as to improve financial performance.Taking cost as the breakthrough point,this article aims to explore the relationship between supply chain cooperation and sticky cost.So whether the cooperation with upstream suppliers and downstream distributors will lower the level of sticky cost is a theme of research value.On this basis,as one of enterprise's management strategy,whether competitive strategy will influence the relationship between the supply chain cooperation and sticky cost deserves further exploration.Due to the obvious supply chain features of manufacturing enterprise,this paper selected the data of listed companies from 2012 to 2015 as the research object,and draws the conclusions:(1)There is a widespread sticky cost in manufacturing listed companies in our country;(2)Because of the form of community interests,the higher the degree of cooperation is,the lower sticky cost will be;(3)Under the differentiation strategy,strengthening the cooperation of the supply chain can't lower the level of sticky cost;And under the low cost strategy,the effect is further improved.From the perspective of the supply chain cooperation and competition strategy,the article expands the study of main factors affecting sticky cost.It aims to build a bridge among cost accounting theory,supply chain cooperation and competition strategy and help scholars and managers to understand cost management behavior of enterprise from the perspective of supply chain and the competition strategy,then can provide reference for managers and other stakeholders in the process of decision making.