制造商-供应商关系对成本信息披露的影响机制

Influence mechanism of manufacturer-supplier relationships on cost information disclosure

在全球制造业竞争格局重塑之际,中国制造业既要抓住历史机遇奠定可持续竞争优势,又要接受疫情带来的冲击,传统的生产方式已难以满足激烈的竞争.商业模式的整合是提升制造业竞争力的方式.企业竞争力的提升离不开供应商间的合作,而供应链上成本信息披露也已成为制造业供应链上协作水平与竞争力的重要途径.因此,分析制造商-供应商关系对成本信息披露具有重要意义.将制造商-供应商关系分为联合依赖、不对称依赖和社会关系嵌入,并研究了这3种关系对成本信息披露的影响机制.结果发现:制造商-供应商关系会影响供应商成本信息披露和制造商成本信息使用;联合依赖和社会关系嵌入对供应商成本信息披露具有显著的促进作用,但不对称依赖只能增加供应商的成本信息含量,不能提高成本信息质量;不对称依赖和社会关系嵌入能够促进制造商成本信息使用程度,但联合依赖对此没有显著影响.该研究对制造商通过“关系”降低成本来提升竞争优势具有重要意义.

At the time of reshaping the global manufacturing competition pattern,China's manufacturing industry should not only seize the historical opportunity to establish a sustainable competitive advantage,but also accept the impact of the epidemic;hence,it is difficult for the traditional production mode to meet the fierce competition.The integration of business models is a way to enhance the competitiveness of manufacturing industry,and the competitiveness of enterprises is increasingly dependent on the supplier network.Furthermore,the disclosure of cost information in the supply chain has also become an important way to enhance the level of cooperation and competitiveness in the manufacturing supply chain.Therefore,analyzing the relationship between manufacturers and suppliers regarding the disclosure of cost information is of great significance.This paper classified the manufacturer-supplier relationships into joint dependence,asymmetric dependence and social relationship embeddedness,and examined the impact mechanism of the three relationships on cost information disclosure.The results revealed the following.The manufacturer-supplier relationships affected the disclosure of supplier cost information and the use of manufacturer cost information.Joint dependence and social relationship embeddedness could significantly promote the suppliers'cost information disclosure,but asymmetric dependence could only increase the content and couldn't improve the quality of cost information.Asymmetric dependence and social relationship embeddedness could promote the use of manufacturers'cost information,while joint dependence had no significant impact on the use of such information.The findings have important implications for manufacturers to improve their competitive advantage through\relationships"and cost reduction.