中文摘要：

经济全球化和国际垂直分工使得供应链成本管理变得十分重要。管理工程学科研究供应链成本分配动力只关注商业自利性，而工商学科关注管理多目标性、会计学科则关注政治多维性。其实供应链成本分配是一个由商业自利性、政治多维性和管理多鹤标性三个动力构成的复杂动态系统。文章运用系统动力学方法，构建三个子系统协同作用的供应链成本分配动力模型，以我国典型制造行业供应链为例，运用近十几多年数据进行模拟仿真并揭示供应链成本分配机制和规律。

英文摘要：

Economic globalization and international vertical specialization make supply chain cost management more impor- tant. Management engineering discipline only focuses on commercial self-interesting, whereas business discipline fi）cusing on management multi-objective and accounting discipline concentrating on political muhi-dimensionality. Supply chain cost allocation is actually a complex dynamic system consisting of commercial self-interesting, political muhi-dimensionality and management muhi-objective. With the theory of system dynamics, the paper analyzes the synergetic actions amongst the three powers and constructs a dynamic model of supply chain cost allocation. Taking the supply chain of typical manufacturing industry in China as an example, the paper gives the simulation and emulation using recent ten years＇ data to reveal supply chain cost allocation mechanism and rules.