دانلود و نمایش مقالات مرتبط با Offshoring::صفحه 1
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نتیجه جستجو - Offshoring

تعداد مقالات یافته شده: 3
ردیف عنوان نوع
1 The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting
اثرات موجودی در قیمت گذاری انتقال و درآمد خالص: تفاوت بین حسابداری سنتی و حسابداری عملیاتی-2021
This research proposes the Theory of Constraints (TOC) throughput accounting (TA) as an alternative management control mechanism in an international transfer pricing setting. We compare TA with the traditional accounting method and demonstrate that the traditional method underestimate factors as demand variation and inventories, which affects decisions, such as moving production to an offshore plant. A detailed system dynamics model is built to simulate the production process in an offshore supply chain to compare the methods. The study aims to fill a gap in the management accounting studies and contribute to the understanding of international transfer pricing and their management controls, exploring more than just the tax savings, which are usually considered isolated from operational factors for supply chain (SC) offshoring decisions. Furthermore, we conduct a brief literature review, present the model and discuss the results. It has been observed that inventory levels are an important part of accounting, offshored supply chains, and transfer pricing. Traditional cost and accounting methods favour higher inventory levels, and they can overestimate net income results up to 70% e especially in higher demand variation scenarios e when compared to the throughput accounting.
keywords: انتقال قیمت گذاری | تئوری محدودیت ها | زنجیره تامین بین المللی | خفه کن | Transfer pricing | Theory of constraints | International supply chain | Offshoring
مقاله انگلیسی
2 Multinational corporation finance and accounting: An empirical transaction cost economics analysis
مالی و حسابداری شرکت های چند ملیتی: یک تحلیل تجربی اقتصاد هزینه معامله-2021
This study analyses the economic drivers that affect multinational corporations (MNCs) leading them to offshore source their finance and accounting (FA) activities, leveraging on transaction costs economics. Analyses revealed that talent and technology influence insourcing and implied a trade-off between costs of setting up own establishment and value of control. MNCs’ aspirations in offshoring FA activities deviate from solely seeking costs effectiveness or in acquiring FA professionals. These high specificity companies are seeking the availability of resources in terms of technology advancement and talent that could be trained with specific knowledge of the companies.
Keywords: Finance and accounting | Offshore outsourcing | Offshore insourcing | Transaction cost economics | Talent | MNCs
مقاله انگلیسی
3 Performance outcomes of offshoring, backshoring and staying at home manufacturing
خروجی های عملکرد دور از ساحل، پشت ساحل، و ماندن در ساخت و تولید خانه-2018
The objective of this paper is to advance the understanding of performance outcomes of companies pursuing different strategies in moving manufacturing abroad and moving it back again. The study is based on a large-scale survey of perceptual data from 233 senior managers in manufacturing companies. Furthermore, secondary performance data of return on capital employed is included in the analysis. Companies that have an explicit corporate manufacturing strategy report better operational performance in terms of product quality, lead time and flexibility than companies that do not have such a strategy. The analysis does not reveal any differences in productivity among companies that have offshored, backshored, or maintained manufacturing at home. Companies that have offshored manufacturing report lower unit costs than companies that have applied a staying at home strategy. No significant level of difference in unit costs was found when comparing companies that have backshored manufacturing and companies that have maintained manufacturing at home. Companies that have offshored manufacturing report that they can extract detailed component, product and process data from their cost-accounting systems to a higher degree. The paper stresses the importance of access to, and the quality of, cost-accounting data to make informed strategic manufacturing decisions, and how such decisions may affect operational and cost performance. The paper provides novel empirical insights on cost performance, operational performance and cost accounting data among manufacturers pursuing different strategies of moving manufacturing abroad and back to home destinations.
keywords: Offshoring |Backshoring |Cost performance |Operational performance |Cost accounting capabilities
مقاله انگلیسی
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