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| A Discriminant Analysis of Transaction Cost in Supply Chain:Based on Mahalanobis Distance Model |
| LEI Xing-hui ZHANG Ke ZHOU Ya-jie |
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Abstract The essay puts forward that transaction cost of purchasing material should be treated in the same way as transaction cost of sales, in which the cost is separated from inventory cost and directly figured as expenses. In this paper, a linear discriminant analysis classification model based on Mahalanobis distance is constructed to justify the theoretic analysis. And the financial datum of a representative manufacturing corporation is studied. The results validate our point of view on transaction cost of purchasing material, and furthermore, lay the foundation of constructing cost accounting system in supply chain.
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Received: 31 December 2009
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Corresponding Authors:
ZHANG Ke
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2010, Vol. 1 
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