摘要
利益协调是买断版权方式下云会计服务供应链双方能否合作成功的关键之所在。研究了由一个云会计产品提供商和n个云会计服务供应商所构成的两级供应链期权契约协调问题。以服务供应商的期初订购量和服务租金价格作为决策变量,建立了需求与服务租金价格具有相关性的期权契约模型。研究表明单纯的期权契约无法实现云会计服务供应链的协调,而在期权契约的基础上通过服务供应商将收益的一部分返还给产品提供商的联合期权能够使供应链得到协调。研究结果为买断版权方式下的供应链协调问题提供决策支撑。通过算例分析验证了模型的有效性和合理性。
Interest coordination is the key to the successful cooperation of the two parties involved in the cloud accounting service supply chain in the context of buying out copyright.The research focus on the option contract coordination at the two levels of supply chains consisting of one cloud accounting product provider and one cloud accounting service supplier.In the research,by using initial ordered quantity and service rent price of the service supplier as the decision viable,an option contract model is built to show the correlation between demand and service rent price.The research shows that the option contract alone cannot realize the coordination of cloud accounting service supply chains,but on the basis of the option contract,the united option which allows the service supplier to return the earnings in part to the product provider helps better coordinate the supply chains.The research results can be used as the basis to make decisions on the coordination of supply chains in the context of buying out copyright.The effectiveness and rationality are verified by analyzing computation examples.
出处
《中国管理科学》
CSSCI
北大核心
2016年第7期120-126,共7页
Chinese Journal of Management Science
基金
国家自然科学基金青年项目(71201179)
教育部人文社会科学基金青年项目(12YJC630025)
重庆市教委科学技术研究项目资助(KJ1400905)
重庆理工大学财会研究与开发中心科研创新重大项目(14ARC101)
关键词
期权契约
云会计
服务供应链
协调
option contract
cloud accounting
service supply chain
coordination
