The Cost Accounting And Allocation Of Joint Distribution Among Small And Medium-sized Chain Supermarket

With the rapid development of our economy since the reform and opening up,the consumption level of consumer has been rising and the circulation of goods has increased greatly.As an advanced business model,Chain management is spread across the country's large and medium-sized cities,with chain supermarket as a typical example of it.China's chain supermarket has been growing since 1994,with sales and stores growing fast.However,the survey showed that most of the top brands of chain supermarket in the field of China's retail business are domestic and overseas giant chain brands,but the living condition of small and medium-sized chain supermarket,who accounted for the vast majority,is quite serious.Logistics distribution has become a bottleneck in the development of small and medium-sized chain supermarket.Low unified distribution rate,low logistics efficiency,high cost of shipping logistics and unreasonable logistics distribution mode are main obstructions of the development of small and medium-sized chain supermarket.Compared with the traditional distribution model,the joint distribution modelk has the advantages of social benefit and economic benefit,and it is gradually supported by several government policies.Therefore,adopting the joint distribution model to reduce the cost of enterprise and improve the competitiveness of the enterprise becomes the opportunity for small and medium-sized chain supermarket to seek development.First of all,in this paper,we carry on the literature review of the benefits,mode and cost allocation of joint distribution to grasp the existing research results and future research direction;Then we introduce joint distribution related theory of small and medium-sized chain supermarket,study the macro and micro advantages and benefits of joint distribution their mechanism,and analyze the necessity of small and medium-sized chain supermarket to carry out joint distribution from two aspects of motivation and external environment;Then,through the analysis of horizontal and vertical joint distribution modes,considering the characteristics of joint distribution alliance cooperation,we build the joint distribution model and operation mechanism of small and medium-sized chain supermarket,and briefly analyze the implement principle and process of joint distribution.For one of the biggest problems in joint distribution——cost allocation,this paper first elaborates the principles and influencing factors in cost allocation among joint distribution of small and medium-sized chain supermarket,then gives the comparative analysis of the four cost allocation models,namely a split method,stripping the marginal cost method,group satisfaction degree method based on the contribution and Shapley value method,and verified by an example;In the end of the paper,use he idea of using analytic hierarchy process(AHP)for referencet,we construct the joint distribution performance evaluation index system and evaluation model of the small and medium-sized chain supermarket,and explore its usefulness with an example.