Profit Allocation in the Global Supply Chain with Transfer Pricing and Exchange Rate
نویسندگان
چکیده
منابع مشابه
Transfer Pricing in a Global Supply Chain
We consider one of the most important issues for multinationals, the determination of transfer prices. To do so, we examine the example of a multinational corporation that attempts to maximize its global after tax profits by determining the flow of goods, the transfer prices, and the transportation cost allocation between each of its subsidiaries. Vidal and Goetschalckx (EJOR, 2001) proposed a ...
متن کاملExact and heuristic solutions of the global supply chain problem with transfer pricing
Article history: Received 31 July 2008 Accepted 22 June 2009 Available online 30 June 2009
متن کاملSupply Chain Collaboration: A Game-Theoretic Approach to Profit Allocation
Purpose: This paper aims to develop a theoretical framework for profit allocation, as a mechanism for aligning incentives, in collaborative supply chains. Design/methodology/approach: The issue of profit distribution is approached from a gametheoretic perspective. We use the nucleolus concept. The framework is illustrated through a numerical example based on the Beer Game scenario. Findings: Th...
متن کاملTransfer Pricing and Offshoring in Global Supply Chains
Taking advantage of lower foreign tax rates using transfer pricing and taking advantage of lower production costs using offshoring are two strategies that global companies use to increase their profitability. Evidence suggests that firms employ these strategies independently. We study how global firms can jointly leverage tax and cost differences through coordinated transfer pricing and offshor...
متن کاملReservation Profit Levels and the Division of Supply Chain Profit∗
We address the problem of supply chain performance when the retailers have bargaining power. In particular, in a supply chain with one supplier selling to multiple competing retailers, we investigate the effect of retailer bargaining power in the allocation of total supply chain profit among all channel members. We model a retailer’s bargaining power through its ability to set reservation profi...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Procedia Manufacturing
سال: 2019
ISSN: 2351-9789
DOI: 10.1016/j.promfg.2020.01.268