Formation of a strategic manufacturing and distribution network with transfer prices

Matta, Renato de; Miller, Tan

doi:10.1016/j.ejor.2014.08.042

Cited by 20 publications

(8 citation statements)

References 18 publications

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“…Transfer pricing, currency exchange and taxation rates have to consider in the global supply chain planning. The studies which include one or more of the factors include de Matta and Miller [68] (Transfer price-generalised Benders decomposition approach), and Gonela et al [69] (Tax-credit-stochastic mixed-integer linear programming model). Razm et al [70] proposed a multi-objective mathematical model with the aids of GIS to design a global sustainable bioenergy supply network.…”

Section: Methods Used In Biofuel Downstream Supply Chain Planningmentioning

confidence: 99%

Operational Management Implemented in Biofuel Upstream Supply Chain and Downstream International Trading: Current Issues in Southeast Asia

2020

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Bioenergy is one of the alternatives to secure energy demand, despite increasing debate on the sustainability of using bioenergy as a renewable source. As the source is disseminated over a large area and affected by seasonality, the potential benefit is highly dependent on other cost and benefit trade-offs along the supply chain. This review paper aims to assess operational management research methods used in biofuel supply chain planning, including both upstream production and international downstream trading. There have been considerable operational management studies done on upstream processes in biofuel production based on different strategic and tactical decision making of a single or multiple feedstocks, considering economic and environmental factor. However, the environmental consideration is often limited to carbon emission where the other environmental impact such as land-use change, biodiversity loss, irrigation and fertilisation are often being overlooked. Biofuel supply chain and trading at international level remain as an apparent research potential where only limited numbers of global energy models explicitly simulate international bioenergy trade. The leading biofuel producing countries in Southeast Asia: Malaysia, Indonesia and Thailand, are selected as a case study to investigate further on how the supply chain management model could be applied considering the existing biofuel support policies. This study is expected to contribute to the selection of operational management research methods used for decision making under robust policy context, followed by several recommendations.

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Section: Methods Used In Biofuel Downstream Supply Chain Planningmentioning

confidence: 99%

Operational Management Implemented in Biofuel Upstream Supply Chain and Downstream International Trading: Current Issues in Southeast Asia

2020

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“…Prakash et al (2012) consider different transportation modes that allows for multiobjective evaluation of the supply chain configuration in order to minimize costs and maximize demand fill rate. International factor Arntzen et al (1995) Duty charge for shipping product on a link Tax on product at facility Duty drawback credit for a product imported into a nation-group from another nation-group and re-exported in the same condition/ different condition Bhutta et al (2003) Exchange rate Tariff rate for a product from a facility to market De Matta and Miller (2015) Profit tax rate Exchange rate Transfer pricing ElMaraghy and Mahmoudi (2009) Currency exchange rate Labor cost Liu and Papageorgiou (2013) Import duty rate Kouvelis et al (2004) Income tax rate Depreciation rate Discount rate of after-tax cash flows Ross et al (1998) have transportation as one of the key specific problems of supply chain configuration decision-making and the model represents individual vehicles with their characteristics. Farahani et al (2015) combine distribution network design with vehicle routing by assigning retailers to a specific delivery route.…”

Section: Transportationmentioning

confidence: 99%

“…Kouvelis et al (2004) present an extensive sensitivity analysis of the impact of international factors on supply chain configuration. The transfer pricing to optimize overall global supply chain profitability is analyzed in a recent contribution by De Matta and Miller (2015).…”

Section: International Factorsmentioning

confidence: 99%

Mathematical Programming Approaches

Chandra

Grabis

2016

Supply Chain Configuration

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Mathematical programming is one of the most important techniques available for quantitative decision-making. The general purpose of mathematical programming is finding an optimal solution for allocation of limited resources to perform competing activities. The optimality is defined with respect to important performance evaluation criteria, such as cost, time, and profit. Mathematical programming uses a compact mathematical model for describing the problem of concern. The solution is searched among all feasible alternatives. The search is executed in an intelligent manner, allowing the evaluation of problems with a large number of feasible solutions.Mathematical programming finds many applications in supply chain management, at all decision-making levels. It is also widely used for supply chain configuration purposes. Out of several classes of mathematical programming models, mixed-integer programming models are used most frequently. Other types of models, such as stochastic and multi-objective programming models, are also emerging to handle more complex supply chain configuration problems. Although these models are often more appropriate, computational complexity remains an important issue in the application of mathematical programming models for supply chain configuration.This chapter describes application of mathematical programming for supply chain configuration. The general overview is given in Sect. 8.2. It is followed by a description of generic supply chain configuration mixed-integer programming model in Sect. 8.3. This model is based on the data model presented in Chap. 7. Computational approaches for solving problems of large size are also discussed along with typical modifications of the generic model, especially, concerning global factors. Section 8.4 outlines the application of other classes of mathematical programming models. In Sect. 8.5, the generic optimization model is used to optimize the SCC Bike's supply chain configuration. Section 8.6 details a model

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“…A questionnaire conducted by Ernst & Young (2007) concluded that a large number of respondents (40%) consider transfer pricing to be the most important topic in the field of taxation. Special topics in transfer pricing research are cost allocation (Cools, Emmanuel & Jorissen, 2008;Kogut & Kulatilaka, 1994;Lambert, 2001;Westland, 1992) and the use of transfer pricing for tax purposes (Matsui, 2011;de Matta & Miller, 2015;Miller & de Matta, 2008).…”

Section: Literature Reviewmentioning

confidence: 99%

Transfer Pricing and Related Party Transactions: A Bibliometric Analysis

Capatina-Verdes

2022

Central European Economic Journal

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In order to create complex business structures and to obtain economic benefits, multinational companies have given rise to transfer pricing. Due to their importance, it has been possible to expand international trade to a higher level. This study focuses on the issue of transfer pricing and related party transactions (RPT), with the aim to overview the productivity and impact of research in transfer pricing and RPT area highlighting the main research trends in the field. 3885 papers extracted in February 2022 from Web of Science and Scopus databases were examined and basic topics debated in research between 1968 and 2021 were identified. The search words used are transfer pricing and RPT. Based on results obtained, the level of development and the main tendencies in terms of impact, core publications, topics, authors, institutions and countries were identified. The analysis of the conceptual structure of keywords via VOSviewer allowed us to obtain their graphic visualisation and to categorise them through their degree of interaction in eight research directions: transfer pricing taxation, accounting, theoretic and economic context, sustainability, innovation and ethics of transfer pricing, RPT disclosure, firm performance, RPT and earnings management, and the fraudulent use of transfer pricing and RPT. The results of bibliometric analysis are helpful to identify the most suitable journals for publication, potential collaborators, and areas for research regarding transfer pricing and RPT issues.

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Formation of a strategic manufacturing and distribution network with transfer prices

Cited by 20 publications

References 18 publications

Operational Management Implemented in Biofuel Upstream Supply Chain and Downstream International Trading: Current Issues in Southeast Asia

Operational Management Implemented in Biofuel Upstream Supply Chain and Downstream International Trading: Current Issues in Southeast Asia

Mathematical Programming Approaches

Transfer Pricing and Related Party Transactions: A Bibliometric Analysis

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