本文選題：供應(yīng)鏈合作 + 競爭戰(zhàn)略��； 參考：《南京大學(xué)》2017年碩士論文

【摘要】：成本管理是企業(yè)經(jīng)營管理的核心內(nèi)容之一,傳統(tǒng)的成本習(xí)性理論假設(shè)成本與業(yè)務(wù)量成正比,即隨業(yè)務(wù)量變化而成比例地變化(Noreen 1991),但近年來的實證研究表明成本變化具有非對稱性,即成本在業(yè)務(wù)量下降時降低的幅度小于隨業(yè)務(wù)量上升時增加的幅度,這就被稱為"成本粘性"(Anderson et al.,2003;孫錚,劉浩,2004)。目前國內(nèi)外對成本粘性存在的理論解釋較流行的觀點(diǎn)有調(diào)整成本、管理者預(yù)期和代理問題(Banker et al.,2011a)。就影響因素而言,諸多學(xué)者從企業(yè)所在地特征(Calleja et al.,2006;陳燦平,2008)、行業(yè)屬性(Subramaniam and Weidenmier,2003)、公司治理結(jié)構(gòu)(Chen et al.,2012)等角度進(jìn)行了研究。全球經(jīng)濟(jì)一體化的到來迫使企業(yè)所處生存環(huán)境發(fā)生巨大的變化,在新形勢下,供應(yīng)鏈合作使得核心企業(yè)與上游供應(yīng)商和下游客戶進(jìn)行"橫向一體化",使三者從原有的競爭關(guān)系變成競合關(guān)系,有效地整合了資源,提高了供應(yīng)鏈各成員企業(yè)的競爭優(yōu)勢,成為企業(yè)新的價值源泉。同時Poter(1985)提出供應(yīng)鏈與企業(yè)價值鏈間的鏈結(jié),是企業(yè)強(qiáng)化競爭優(yōu)勢的機(jī)會,因此良好的供應(yīng)鏈管理,能夠改善彼此價值鏈的協(xié)調(diào)性,使相關(guān)活動達(dá)到最佳化,實現(xiàn)供應(yīng)鏈各企業(yè)的共贏。企業(yè)采用的競爭戰(zhàn)略應(yīng)當(dāng)配合以相應(yīng)的供應(yīng)鏈合作策略,才能促使競爭優(yōu)勢的實現(xiàn)(葉廣宇等2002;Cigolini R at al.,2004)。因此供應(yīng)鏈合作、供應(yīng)鏈合作與競爭戰(zhàn)略的交互作用如何影響成本粘性無疑是一個深具研究價值的主題。由于制造業(yè)企業(yè)具有比較明顯的供應(yīng)鏈特征,因此本文選取2012—2015我國滬、深兩市制造業(yè)A股上市公司為研究對象,結(jié)果發(fā)現(xiàn):(1)我國制造業(yè)上市公司普遍存在著成本粘性;(2)供應(yīng)鏈合作能促使上下游形成利益共同體,合作程度越高,即核心企業(yè)與上下游關(guān)系越緊密,成本粘性水平越低;(3)不同的競爭戰(zhàn)略會影響供應(yīng)鏈合作與成本粘性二者之間的關(guān)系,在差異化戰(zhàn)略下,加強(qiáng)供應(yīng)鏈合作不能降低成本粘性水平;而在低成本戰(zhàn)略下,供應(yīng)鏈合作程度對成本粘性的削弱作用得到進(jìn)一步加強(qiáng)。本文從供應(yīng)鏈合作及競爭戰(zhàn)略的角度分析其對成本粘性的影響,拓展了成本粘性影響因素的研究。為成本會計理論、供應(yīng)鏈合作及競爭戰(zhàn)略之間搭建了橋梁,有助于學(xué)者和管理者從供應(yīng)鏈及競爭戰(zhàn)略的角度理解我國企業(yè)的成本管理行為,從而為企業(yè)管理者以及其他利益相關(guān)者的決策提供參考意見。
[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.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F274;F271;F406.7
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本文編號：2116233