供应链成本分配的权变结构研究

gainst the worldwide backdrop of international vertical specialization trend and based on the great manufacturing power in the world,this paper analyzes the internal mechanism of supply chain cost allocation and put forward the contingency structure of supply chain cost allocation under the dynamic perspective: the supply chain cost allocation static structure is divided into two parts, cost accounting and cost budget; the contingency motivation of supply chain cost allocation comes from the commercial self-interesting, multi-objective management and political multi-dimensionality; the contingency structure of supply chain cost allocation is comprised of four parts, which is "allocation-environment-constraints-game". The contingency structure idea of supply chain cost allocation still have the certain reference significance for the improvement of general cost allocation theory.