供应链合作、竞争战略与成本粘性

发布时间：2018-07-11 18:30

  本文选题：供应链合作 + 竞争战略　； 参考：《南京大学》2017年硕士论文

【摘要】：成本管理是企业经营管理的核心内容之一,传统的成本习性理论假设成本与业务量成正比,即随业务量变化而成比例地变化(Noreen 1991),但近年来的实证研究表明成本变化具有非对称性,即成本在业务量下降时降低的幅度小于随业务量上升时增加的幅度,这就被称为"成本粘性"(Anderson et al.,2003;孙铮,刘浩,2004)。目前国内外对成本粘性存在的理论解释较流行的观点有调整成本、管理者预期和代理问题(Banker et al.,2011a)。就影响因素而言,诸多学者从企业所在地特征(Calleja et al.,2006;陈灿平,2008)、行业属性(Subramaniam and Weidenmier,2003)、公司治理结构(Chen et al.,2012)等角度进行了研究。全球经济一体化的到来迫使企业所处生存环境发生巨大的变化,在新形势下,供应链合作使得核心企业与上游供应商和下游客户进行"横向一体化",使三者从原有的竞争关系变成竞合关系,有效地整合了资源,提高了供应链各成员企业的竞争优势,成为企业新的价值源泉。同时Poter(1985)提出供应链与企业价值链间的链结,是企业强化竞争优势的机会,因此良好的供应链管理,能够改善彼此价值链的协调性,使相关活动达到最佳化,实现供应链各企业的共赢。企业采用的竞争战略应当配合以相应的供应链合作策略,才能促使竞争优势的实现(叶广宇等2002;Cigolini R at al.,2004)。因此供应链合作、供应链合作与竞争战略的交互作用如何影响成本粘性无疑是一个深具研究价值的主题。由于制造业企业具有比较明显的供应链特征,因此本文选取2012—2015我国沪、深两市制造业A股上市公司为研究对象,结果发现:(1)我国制造业上市公司普遍存在着成本粘性;(2)供应链合作能促使上下游形成利益共同体,合作程度越高,即核心企业与上下游关系越紧密,成本粘性水平越低;(3)不同的竞争战略会影响供应链合作与成本粘性二者之间的关系,在差异化战略下,加强供应链合作不能降低成本粘性水平;而在低成本战略下,供应链合作程度对成本粘性的削弱作用得到进一步加强。本文从供应链合作及竞争战略的角度分析其对成本粘性的影响,拓展了成本粘性影响因素的研究。为成本会计理论、供应链合作及竞争战略之间搭建了桥梁,有助于学者和管理者从供应链及竞争战略的角度理解我国企业的成本管理行为,从而为企业管理者以及其他利益相关者的决策提供参考意见。
[Abstract]:Cost management is one of the core contents of enterprise management. The traditional cost habit theory assumes that the cost is directly proportional to the volume of business. The change of cost is proportional to the change of traffic (Noreen 1991), but recent empirical studies show that the cost change is asymmetric, that is, the decrease of cost is less than that of increasing with the increase of traffic. This is called "cost stickiness" (Anderson et al. Li 2003; Sun Zheng, Liu Haowei 2004). At present, there are some popular theories about the existence of cost stickiness at home and abroad such as adjustment cost, manager expectation and agent problem (Banker et al., 2011a). As far as the influencing factors are concerned, many scholars have studied the characteristics of enterprise location (Calleja et al.2006; Chen Canping 2008), the industry attribute (Subramaniam and Weidenmier 2003) and the corporate governance structure (Chen et al.2012). With the advent of global economic integration, great changes have taken place in the living environment of enterprises. The cooperation of supply chain makes the core enterprise "horizontal integration" with upstream suppliers and downstream customers, which makes the three enterprises change from the original competition relationship to the competing relationship, effectively integrates the resources, and improves the competitive advantage of the supply chain member enterprises. To become a new source of value for enterprises. At the same time, Poter (1985) pointed out that the link between supply chain and enterprise value chain is an opportunity for enterprises to strengthen their competitive advantage. Therefore, good supply chain management can improve the coordination of each other's value chain and optimize related activities. To realize the win-win situation of all enterprises in the supply chain. The competitive strategy adopted by the enterprise should be coordinated with the corresponding supply chain cooperation strategy in order to promote the realization of competitive advantage (Ye Guangyu et al. 2002 Cigolini R at al.2004). Therefore, how supply chain cooperation, the interaction of supply chain cooperation and competition strategy affect cost stickiness is undoubtedly a topic of deep research value. Because manufacturing enterprises have obvious characteristics of supply chain, this paper chooses China's A-share listed companies in Shanghai and Shenzhen stock markets as research objects. The results show that: (1) there is cost stickiness in manufacturing listed companies in our country; (2) supply chain cooperation can promote the formation of interest community between upstream and downstream, the higher the degree of cooperation is, the closer the relationship between core enterprises and upstream and downstream is. (3) different competitive strategies will affect the relationship between supply chain cooperation and cost stickiness. Under the differentiation strategy, strengthening supply chain cooperation can not reduce the cost viscosity level; The role of supply chain cooperation on cost viscosity has been further strengthened. From the point of view of supply chain cooperation and competition strategy, this paper analyzes its influence on cost stickiness, and extends the research of cost viscosity influence factors. For the cost accounting theory, the bridge between supply chain cooperation and competition strategy is built, which helps scholars and managers understand the cost management behavior of Chinese enterprises from the point of view of supply chain and competition strategy. So as to provide reference for enterprise managers and other stakeholders to make decisions.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F271;F406.7
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本文编号：2116233