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Serial Cost Allocation in the Cooperative Purchasing Organization
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作者 张涛 顾天舟 +1 位作者 宋昕帅 顾锋 《Journal of Shanghai Jiaotong university(Science)》 EI 2013年第6期749-755,共7页
Under the seller's quantity discount, buyers self-organize or rely on a third party to aggregate their pur- chasing quantities to obtain lower prices. Because of the unequal member contributions in the cooperative... Under the seller's quantity discount, buyers self-organize or rely on a third party to aggregate their pur- chasing quantities to obtain lower prices. Because of the unequal member contributions in the cooperative pur- chasing organization, the buyers' strategy is diferent, the members often fluctuate, and the organizations do not sustain themselves. An efective mechanism is necessary to improve the performance of purchasing groups. We study the various forms of cost allocation mechanism in practice. Diferent allocation rules may have influence on the buyers' behavior(i.e., purchasing quantities, whether joining the organization or not). We analyze the serial cost allocation and equilibrium purchasing quantity based on a Nash equilibrium, and the results show that each buyer is worse of when not participating in the existence buying organization of the other buyers. We further find that the serial mechanism just confirms the most efcient Nash equilibrium: reasonable cost allocation rule is necessary for the subjects to identify their optimal strategy. 展开更多
关键词 serial cost allocation quantity discounts cooperative purchase cooperative game
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Research on impetus of purchasing consortia based on related total cost
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作者 HE Zheng-qiang 《Journal of Modern Accounting and Auditing》 2008年第4期55-62,共8页
By comparing the related total cost before and after the formation of purchasing consortia, the impetus of formation is analyzed. Moreover, pointed to different transportation and storage policies, the formation impet... By comparing the related total cost before and after the formation of purchasing consortia, the impetus of formation is analyzed. Moreover, pointed to different transportation and storage policies, the formation impetus is studied in detail and some conclusions are arrived at. Finally the research orientation of the formation impetus of purchasing consortia is exploratory presented under more complicated conditions, and purchasing consortia in more cross-zones and multi-segment will occur in China. 展开更多
关键词 purchasing consortia related total cost cooperative purchasing
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