供应链合作伙伴间的战略一致性与供应商的成本粘性

Strategic alignment between supply chain partners and cost stickiness of suppliers

Review of Quantitative Finance and Accounting · 2024
被引 7
ABS 3

中文导读

研究了供应商与其主要客户之间的战略一致性如何影响供应商的成本粘性,发现战略一致性与销售成本及销售管理费用粘性正相关,且对关系初期的供应商影响更大。

Abstract

Abstract We investigate the relationship between strategic alignment between suppliers and their major customers and the asymmetric behavior of costs, specifically cost of goods sold (COGS) and selling, general, and administrative (SG&A) costs. Utilizing mandated disclosures regarding major customers from 1978 to 2018, we construct supplier–customer dyads to examine this connection. Our results indicate a positive association between strategic alignment in supply chain partnerships and the stickiness of COGS and SG&A costs for suppliers. This positive association is more pronounced for suppliers in the early stages of their relationships than those with long-term partnerships. Additionally, strategic alignment increases the stickiness of suppliers’ research and development (R&D) costs. Furthermore, we observe that strategic alignment correlates with an extended duration of supplier–customer relationships and improved supplier performance. Our findings hold across alternative constructs of strategic alignment, various supplier strategy types, and when accounting for characteristics of the supply-chain relationship.

供应链管理成本粘性战略一致性供应商-客户关系