基于成本分摊的易逝品两级供应链利益分配分析  

The Analysis of Profit Allocation on Two-Stage Supply Chain for Perishable Products under Cost Allocation

作　　者：陈维维[1] 徐国华[1] 

机构地区：[1]西安电子科技大学,西安710071

出　　处：《价值工程》2006年第5期42-43,共2页Value Engineering

摘　　要：易逝品本身的特点决定了其生产经营风险大、市场需求不确定,所以制造商和零售商之间采取采购承诺和契约的有效方式来实现风险和利益的分摊。本文从成本分摊的角度,探讨在两级供应链中利益在制造商和零售商之间的分配,以及在不同情形下的供应链总利益。Perishable products itself characteristic had decided its production management risk big, and the market demand is indefinite. So the manufacturer and the retail merchant adopts the purchase pledge and the contract effective way realizes risk and profit allocation. This article discusses the profit allocation on two-stage supply chain between the manufacturer and retail merchant under cost allocation, as well as under different situation the total profit of supply chain .

关 键 词：易逝品 成本分摊 供应链 利益分配 

分 类 号：F224.5[经济管理—国民经济] F270.7