价值链中节点企业之间关系的协调机制研究被引量：6

Study on Coordinating Mechanism of the Relationship of Node Enterprises in Value Chains

下载PDF

导出

摘要本文以组织理论和交易成本经济学为理论基础,分析了突破组织界限的价值链中各作业之间的相互依赖关系和节点企业之间的资金往来关系;对完整价值链分析的基本原理进行了探讨,认为价值链中各节点企业,可以在相互信任的基础上,利用共享的有关信息,对整个价值链中相互依赖的作业进行定位、协调和优化,协调和管理价值链中各节点企业之间的相互关系,使价值链中所有企业都获得最大的价值增值,从而实现“多赢”的目标。 This paper analyzes the coordination of the activities of node enterprises in a value chain which are beyond the boundaries of organizations and their appropriation concerns based on transaction cost economics and organization theory. In addition, it discusses the principle of complete value chain analysis with the activity-based-costing theory. A conclusion was achieved that, based on the trust, the firm in value chain, by sharing related information, is possible to conduct coordination and optimization in the value chain, and achieved the aims of coordinating and managing relationship of node enterprises, maximizing the operation efficiency, and realize the win-win objects.

作者刘义鹃

机构地区南京理工大学经济管理学院

出处《财贸研究》北大核心 2006年第5期105-110,共6页 Finance and Trade Research

关键词价值链节点企业作业成本 value chain relationship of node enterprises activity based cost

分类号 F275.3 [经济管理—企业管理]

引文网络
相关文献

参考文献11

1王万忻.用价值链分析企业竞争优势[J].世界商业评论,2004,(9).
2DEKKER H C, VAN GOOR A R. 2000. Supply chain management and management accounting: a case study of activity - based costing [J]. Int. J. Logist. : Res. Appl, 3:41 -52.
3GULATI R, SINGH H. 1998. The architecture of cooperation: managing coordination costs and appropriation concerns in strategic alliances [J]. Adm. Sci. Quart, 43:781-814.
4HERGERT M, MORRIS D. 1989. Accounting data for value chain analysis [J]. Strategic Management, 10:175 - 188.
5ITTNER C D, LARCKER D F, NAGAR V, RAJAN M V. 1999. Supplier selection, monitoring practices, and firm performance [J]. Acc. Public Pol, 18 : 253 -281.
6LORD B R. 1996. Strategic management accounting: the emperor's new clothes9. [J]. Management Acc. Res, 7 : 347 -366.
7PORTER M E. 1985. Competitive Advantage [ M]. New York:The Free Press.
8THOMPSON J D. 1967. Organizations in Action [ M]. New York:McGraw- Hill.
9TOMKINS C. 2001. Interdependencies, trust and information in relationships, alliances and networks [ J ]. Acc. Organ. Soe, 26:161 - 191.
10VAN DER MEER - KOOISTRA J, VOSSELMAN E J G. 2000. Management control ofinterfirm transactional relationships: the case of industrial renovation and maintenance [J]. Acc. Organ. Soc, 25:51 -77.