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Master's Dissertation
DOI
10.11606/D.3.2004.tde-06052004-173818
Document
Author
Full name
Irineu de Brito Junior
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2004
Supervisor
Committee
Yoshizaki, Hugo Tsugunobu Yoshida (President)
Grisi, Celso Claudio de Hildebrand e
Gualda, Nicolau Dionisio Fares
Title in Portuguese
Análise do impacto logístico de diferentes regimes aduaneiros no abastecimento de itens aeronáuticos empregando modelo de transbordo multiproduto com custos fixos.
Keywords in Portuguese
indústria aeronáutica
logística
programação linear
regimes aduaneiros
tributos
Abstract in Portuguese
Este trabalho objetiva projetar uma rede logística, por meio da elaboração de um modelo de transbordo multiproduto, com o intuito de verificar, através dos custos logísticos, quais produtos seguirão diretamente dos fornecedores para a unidade consumidora e quais produtos sofrerão uma etapa de transbordo. Nesta análise serão comparados também cenários tributários que podem impactar os custos de operação. A aplicação do modelo é realizada em empresa com atividades internacionais sendo implementadas em Harbin, norte da China. Paralelamente, um novo regime aduaneiro, denominado RECOF Aeronáutico, está substituindo o atual regime especial de Drawback, o que é avaliado neste trabalho. Os resultados permitem concluir que os regimes aduaneiros influenciam fortemente os custos logísticos e a consolidação dos materiais. Assim, o adequado conhecimento dos impactos destes regimes no projeto logístico é de grande importância, sob pena de desenvolver uma rede logística sub-otimizada.
Title in English
Logistics impacts amongst special customs regimes applied to aeronautical items supply, using multi-product transhipment model with fixed costs.
Keywords in English
aircraft industry
customs systems
linear programming
logistics
taxes
Abstract in English
This research intends to propose a logistics network by designing a multi-product transhipment model. The purpose is to examine, through logistics costs, which products will be sent directly from suppliers to the consumer unit and which will be transhipped once. This research also includes the comparison between tributary scenes and their impacts on operation costs. The application of the proposed model has been put into practice by a company undertaking international activities in Harbin, northern China. In parallel to those operations, a new tax regime, named Aeronautical RECOF (Industrial Bonded Warehouse), is under implementation in order to substitute the current customs system regime of Drawback. The results show that the tax regime significantly affects logistics costs and goods consolidation. Thus, it is crucial understanding the referred tax regimes, to avoid severe logistics network system sub-optimization.
 
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Publishing Date
2004-05-20
 
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