制造业跨企业成本协同效果的影响机制——基于福建制造业企业数据的实证分析

Factors Influencing Cross-Manufacturer Cost Collaboration Effects Based on Data from Fujian Manufacturing Industry

通过理论分析,认为影响制造业跨企业成本协同效果的因素主要有企业间信任和相互依赖水平、知识共享、沟通与信息共享,它们对协同效果的影响需通过跨企业成本协同管理方法和价值链分析方法的应用来实现。四大影响因素直接影响着企业跨企业成本管理和价值链分析方法的应用,而跨企业成本管理和价值链分析方法的应用程度则影响着企业协同价值的提升和协同效率的改善。验证性因子分析结果以及对具有典型代表性的福建制造业的实证分析,验证了此影响机制的有效性。

Factors influencing cross-manufacturer cost collaboration effects include trust and interdependence, knowledge sharing, communication and information sharing between enterprises. They influence the collaboration effects through good application of cross-enterprise cost collaboration management and value chain analysis. While the four factors have direct impact on cross-enterprise cost collaboration management and value chain analysis, the quality of the latter in application in term impacts the value and efficiency of cross-manufacturer cost collaboration. Confirmatory factor analysis and an empirical research of the typical manufacturers in Fujian has confirmed the effect of these factors over cross-manufacturer cost collaboration.