基于马氏距离模型的供应链交易成本判别分析  

A Discriminant Analysis of Transaction Cost in Supply Chain:Based on Mahalanobis Distance Model

作　　者：雷星晖[1] 张柯[1] 周雅洁[1] 

机构地区：[1]同济大学经济与管理学院,上海200092

出　　处：《商业经济与管理》2010年第4期12-17,共6页Journal of Business Economics

基　　金：国家自然科学基金项目"面向战略性成本管理的供应链成本核算体系研究"(70672083)

摘　　要：提出将材料采购中的后向交易成本从材料成本中分离出来,采用与前向交易费用相同的方法进行核算。首先分析其理论依据,其次建立基于马氏距离的判别分析模型,选取参与供应链的典型制造型企业的财务数据进行实证研究,判别结果验证了观点的正确性,为供应链成本核算体系的构建奠定了基础。The essay puts forward that transaction cost of purchasing material should be treated in the same way as transaction cost of sales, in which the cost is separated from inventory cost and directly figured as expenses. In this paper, a linear discriminant analysis classification model based on Mahalanobis distance is constructed to justify the theoretic analysis. And the financial datum of a representative manufacturing corporation is studied. The results validate our point of view on transaction cost of purchasing material, and furthermore, lay the foundation of constructing cost accounting system in supply chain.

关 键 词：供应链 交易成本 判别分析 马氏距离模型 

分 类 号：F724[经济管理—产业经济]