Research On Tradeoff Strictures Of Supply Chain Cost Allocation Of Perishable Products

Supply chain cost allocation(SCCA)is the core content of supply chain management,of which the study of the cost allocation stability is particularly important.In theoretical research,due to differences in disciplinary perspectives,the study of the stability of the supply chain cost allocation has many problems,such as internal logic chaos,conflicting research conclusions and lack of standardization of distribution methods.Hence,it is urgent to sort out and unify the research.In the real world,the collapse of the perishable products supply chain such as "Baidu Takeaway","Fresh Products Meeting" and "Delicious Seventy-seven" are increasing because of the uneven distribution of costs.In E-commerce era,perishable supply chain almost represents all the characteristics of the supply chains which pursuit response rate.Therefore,the study of cost allocation stability based on the characteristics of the perishable products supply chain has theoretical and practical significance.This paper is mainly divided into three parts to study the stability of the perishable products supply chain.Firstly,the paper sorts out the existing research on supply chain cost allocation and its stability,explores the theoretical basis and logic focus of different disciplines on the study of supply chain cost allocation stability,and summarizes the "Four directions" dynamic mechanism of supply chain cost allocation stability,including commercial profit drive,multi-objective management,preference of alliance members and political multi-dimensionality.Moreover,the qualitative and quantitative research on the path influence of different motivations are studied through the method of system dynamics.Secondly,combing the characteristics of the value attenuation of perishable products supply chain,this paper introduces VMI&TPL model innovatively and builds a VMI&TPL model of perishable products supply chain under time-varying demand.In this paper,we use the optimization method to explore the optimal benefits of the supply chain under decentralized and centralized decision-making.Under the decentralized decision,the three party logistics has a motivation to reduce the service level to increase revenue.Therefore,in order to improve the service level and increase the overall profit,it is necessary to establish a reasonable income distribution contract.Finally,the traditional Shapley value allocation method is improved by combining the driving factors of "Four directions".In addition,a numeral case is proposed to prove that the VMI&TPL model can promote the overall income of perishable supply chain.The improved Shapley value method can effectively improve the stability of the supply chain cost allocation and coordinate the members of the supply chain to achieve the optimal revenue under centralized decision-making.This paper focuses on the stability of supply chain cost allocation with the characteristics of perishable supply chain under the background of e-commerce.On the theoretical side,the theory of supply chain cost allocation and stability is combed in this paper based on the perspective of Accounting combined with Management science,Economics and other different disciplines.In this paper,the "Four direction" dynamic mechanism of the supply chain cost allocation stability is constructed,and the traditional Shapley value method is improved.On the practical side,this paper studies the promoting effect of VMI&TPL mode on perishable products supply chain through mathematical deduction and proposes a more effective revenue sharing contract mechanism,which is instructive for practice.