关键词: 制造商-供应商关系, 成本信息披露, 联合依赖, 不对称依赖, 社会关系嵌入

Abstract: At the time of reshaping the global manufacturing competition pattern, China's manufacturing industry should not only seize the historical opportunity to establish a sustainable competitive advantage, but also accept the impact of the epidemic; hence, it is difficult for the traditional production mode to meet the fierce competition. The integration of business models is a way to enhance the competitiveness of manufacturing industry, and the competitiveness of enterprises is increasingly dependent on the supplier network. Furthermore, the disclosure of cost information in the supply chain has also become an important way to enhance the level of cooperation and competitiveness in the manufacturing supply chain. Therefore, analyzing the relationship between manufacturers and suppliers regarding the disclosure of cost information is of great significance. This paper classified the manufacturer-supplier relationships into joint dependence, asymmetric dependence and social relationship embeddedness, and examined the impact mechanism of the three relationships on cost information disclosure. The results revealed the following. The manufacturer-supplier relationships affected the disclosure of supplier cost information and the use of manufacturer cost information. Joint dependence and social relationship embeddedness could significantly promote the suppliers' cost information disclosure, but asymmetric dependence could only increase the content and couldn't improve the quality of cost information. Asymmetric dependence and social relationship embeddedness could promote the use of manufacturers' cost information, while joint dependence had no significant impact on the use of such information. The findings have important implications for manufacturers to improve their competitive advantage through \relationships" and cost reduction.

Key words: manufacturer-supplier relationships, cost information disclosure, joint dependence, asymmetric dependence, social relationship embeddedness