基于IVOQ和RVOQ假设的1∶N供应链转移定价研究

以一个拟通过转移定价合作以实现全局最优的1∶N简单二级供应链联盟为研究对象,运用价格加成(pricemarkup)方法并将进货和库存中的机会成本纳入决策,在初步探讨供应商与分销商之间订货协调问题的基础上,对该联盟体在RVOQ和IVOQ两种假设条件下的转移定价策略进行比较研究,然后通过一个算例分析对理论研究进行证实或证伪,并进一步将算例结果中的转移价格与各潜在影响因子进行回归,探讨影响转移价格的主要因素。

A Study on Transfer Pricing in a 1∶N Supply Chain Based on RVOQ and IVOQ Assumptions

This article selects a simple supply chain alliance consisting of one supplier and multiple retailers in uniform which tends to put into effect of transfer price so as to realize global optimization as the subject, and by using of price markup (opinion) and putting the opportunity cost that exists in ordering and inventory processes into decision, this article carries out some comparative study on transfer pricing based on RVOQ and IVOQ assumptions and performing a simple study on order (harmony) between supplier and retailers. And then, it provides an example to verify the former theories, and goes forward to perform a regression analysis for the transfer prices and some potential factors, and also superficially explores the main (factors) that affect transfer price.