Revenue-sharing contracts across an extended supply chain

Rhee, Bo van der; Schmidt, Glen M.; Veen, Jack A.A. van der; Venugopal, Venu

doi:10.1016/j.bushor.2014.03.008

Cited by 19 publications

(7 citation statements)

References 13 publications

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“…Several scholars conclude that revenue and profit-sharing contracts fail mainly because of unfair information sharing and a lack of cost transparency among SC partners (Jähn, 2008; Van der Rhee et al , 2014). Decentralized SCs can only be effective if basic SC accounting problems can be solved, which makes it all the more important for management accountants to recognize these dependencies and consider them appropriately in intra-firm decision-making.…”

Section: Current Research Foci In Supply Chain Management Accountingmentioning

confidence: 99%

Management accounting in supply chains – what we know and what we teach

Taschner

Charifzadeh

2020

JAOC

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Purpose Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively. Design/methodology/approach A content analysis is conducted including 114 higher education textbooks written in English or in German language. Findings The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks. Practical implications There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative. Originality/value To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.

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Section: Current Research Foci In Supply Chain Management Accountingmentioning

confidence: 99%

Management accounting in supply chains – what we know and what we teach

Taschner

Charifzadeh

2020

JAOC

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“…Xiang proposed a revenue-sharing contract model with an assumption that supply chain members should share the cost as well as the revenue, which guarantees the rationality and fairness of the contract [37]. Considering the limitation of the two-echelon supply chain, van der Rhee et al designed a revenue-sharing contract model for extended supply chain under stochastic demand (the extended supply chain is the multiechelon global supply chain that fits reality) [38].…”

Section: Revenue-sharing Contract and Its Coefficientmentioning

confidence: 99%

Revenue-Sharing Contract Models for Logistics Service Supply Chains with Mass Customization Service

Liu

Zhao

2015

Mathematical Problems in Engineering

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The revenue-sharing contract is one of the most important supply chain coordination contracts; it has been applied in various supply chains. However, studies related to service supply chains with mass customization (MC) are lacking. Considering the equity of benefit distribution between the members of service supply chains, in this paper, we designed two revenue-sharing contracts. The first contract for the maximum equity of a single logistics service integrator (LSI) and single functional logistics service provider (FLSP) in a two-echelon logistics service supply chain was designed by introducing the fair entropy function (“one to one” model). Furthermore, the method is extended to a more complex supply chain, which consists of a single LSI and multiple FLSPs. A new contract was designed not only for considering the equity of an LSI and each FLSP but also for the equity between each FLSP (“one toN” model). The “one to one” model in three-echelon LSSC is also provided. The result exemplifies that, whether in the “one to one” model or “one toN” model, there exists a best interval of customized level when the revenue-sharing coefficient reaches its maximum.

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“…Revenue sharing contracts can not only coordinate forward logistic but also reverse logistics [22]. Revenue sharing is not only for two parties but also effective for more than two parties in a supply chain channel [43]. Combination of the revenue sharing contract with a quantity discount model for short life cycle products was developed by Sarathi et al [38].…”

Section: Introductionmentioning

confidence: 99%

Revenue and risk sharing in view of uncertain demand during the pandemics

et al. 2022

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Due to stochastic demand during the pandemics and uncertain environment, the vendor and the retailer share their risks and benefits by applying revenue sharing and markdown policy in order to reduce the risks and achieve a win-win contract. Three supply chain coordination policies, decentralized policy, centralized vendor-retailer policy and centralized vendor-retailer revenue sharing policy are developed. An example with uniform probability demand is used to illustrate the model. The result shows that the revenue sharing contract is more attractive for the retailer, and the centralized policy is more attractive for the vendor. Therefore, price markdowns are used to share benefits. The sensitivity analysis shows that the number of markdowns is not sensitive to the variances in the uniform demand distribution. A win-win contract based on a revenue sharing and price markdown is developed. A case example shows that the mechanism of price markdowns and revenue sharing contract affect the optimal supply chain profit in view of the pandemics and uncertain environment.

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Revenue-sharing contracts across an extended supply chain

Cited by 19 publications

References 13 publications

Management accounting in supply chains – what we know and what we teach

Management accounting in supply chains – what we know and what we teach

Revenue-Sharing Contract Models for Logistics Service Supply Chains with Mass Customization Service

Revenue and risk sharing in view of uncertain demand during the pandemics

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