Gestão & Produção
https://www.gestaoeproducao.com/article/doi/10.1590/0104-530x4918-20
Gestão & Produção
Artigo Original

Optimization of a logistics network considering allocation of facilities and taxation aspects

Bruno Vinícius Ribeiro Furlanetto; Fernando Augusto Silva Marins; Aneirson Francisco da Silva; Cristiane Maria Defalque

http://dx.doi.org/10.1590/0104-530x4918-20 Gest. Prod., vol.27, n4, 4918, 2020
PDF
SciELO
Downloads: 0
Views: 721

Abstract

Abstract This article analyzes the impacts of operational and tax changes in a logistics network, considering the location of facilities and the following taxes: the Brazilian State Excise Tax on Circulation of Goods and Services, the Import Duty, the Brazilian State Excise Tax in Tax Substitution, the Social Integration Program, the Contribution for the Financing of Social Security and the Brazilian Federal Excise Tax on Industrialized Products. The influence of incorporations and outsourcing of distribution services in solving global localization issues concerning various links in a chain suplly has also been considered. The problem was modeled and solved by the GAMS modeling language using Solver CPLEX. The proposed Mixed Integer Linear Programming model minimizes operating costs taking into account tax benefits and the best use of the credits related to the Tax on Circulation of Goods and Services of a multiproduct network. A real application involving a company in the animal feed production sector was developed. The results showed that the model allowed to evaluate conveniently how the choice of the facilities and the characteristics of the product flows impacted the overall costs of the system. The results also evidenced the need to make decisions based on the existing tax structure, since the scenarios without tax optimization generated substantial losses to the companies. This information added quality to the manager of the company studied.

Keywords

Localization of facilities, Logistics networks, Mixed integer linear programming, Optimization, Brazilian taxes, Animal feed industry

Referências

Allen K. The role of logistics in the overseas plant selection decision process of United States based multinational corporations. Journal of Business Logistics. 1991;12:59-73.

Andrade L. E. W. A. Impactos da reforma tributária: avaliando a influência do novo Imposto de Circulação de Mercadorias e Serviços (ICMS) na reconfiguração da malha logística brasileira. 2013.

Arntzen B. C., Brown G. G., Harrison T. P., Trafton L. L. Global supply chain management at digital equipment corporation. Interfaces. 1995;25(1):69-93.

Badri H., Bashiri M., Hejazi T. Integrated strategic and tactical planning in a supply chain network design with a heuristic solution method. Computers & Operations Research. 2013;40(4):1143-54.

Balaji K., Viswanadham N. A tax integrated approach for global supply chain network planning. IEEE Transactions on Automation Science and Engineering. 2008;5(4):587-96.

Ballou R. H. Business logistics management. 1998.

Ballou R. H. Gerenciamento da cadeia de suprimentos: planejamento, organização e logística empresarial. 2001.

Bassett M., Gardner L. Designing optimal global supply chains at Dow Agrosciences. Computers & Chemical Engineering. 2010;34(2):254-65.

Bertrand J. W. M., Fransoo J. C. Operations Management Research methodologies using quantitative modeling. International Journal of Operations & Production Management. 2002;22:241-64.

Bhutta K. Global supply chains: an integration location, production, distribution and investment model for a multinational corporation operating under varying exchange rates and tariff structures. 2001.

Bhutta K. International facility location decisions: a review of the modeling literature. International Journal of Integrated Supply Management. 2004;1(1):33-50.

Bhutta K. S., Huq F., Frazier G., Mohamed Z. An integration location, production, distribution and investment model for a multinational corporation. International Journal of Production Economics. 2003;86(3):201-16.

Bijayamada N., Chakravarty A. A strategy for locating a network of international manufacturing facilities. 1994:7-8.

Projeções do agronegócio 2014/2015 a 2024/2025: projeções de longo prazo. 2015.

Brito Jr. I. Análise do impacto logístico de diferentes regimes aduaneiros no abastecimento de itens aeronáuticos empregando modelo de transbordo multiproduto com custos fixos. 2004.

Brooke A., Kendrick D., Meeraus A. Gams: sistema geral de modelagem algébrica. 1997.

Canel C., Khumawala B. M. A mixed‐integer programming approach for the international facilities location problem. International Journal of Operations & Production Management. 1996;16(4):49-68.

Dhaenens-Flipo C. Spatial decomposition for a multi-facility production and distribution problem. International Journal of Production Economics. 2000;64(1-3):177-86.

Dhaenens-Flipo C., Finke G. An integrated model for an industrial production-distribution problem. IIE Transactions. 2001;33(9):705-15.

Partnering the performance. 2013:4-16.

Fine C. H. Mercados em evolução contínua. 1999.

Geoffrion A., Graves G. Multicommodity distribution design by Benders decomposition. Management Science. 1974;20(5):822-44.

Geoffrion A., Powers R. F. Twenty years of strategic distribution system design: an evolutionary perspective. Interfaces. 1995;25(5):105-27.

Gil A. C. Métodos e técnicas de pesquisa social. 2008.

Hadjinicola G. C., Kumar K. R. Modeling manufacturing and marketing options in international operations. International Journal of Production Economics. 2002;75(3):287-304.

Hamad R. Modelo para localização de instalações envolvendo vários elos na cadeia logística. 2006.

Hamad R. Modelagem de redes logísticas com vários elos: a influencia dos impostos e do custo de carregamento de estoques. 2014.

Hamad R., Gualda N. D. F. Models for facilities or vendors location in a global scale considering several echelons in the chain. Networks and Spatial Economics. 2008;8(2-3):297-307.

Haug P. A multiple-period, mixed-integer-programming model for multinational facility location. Journal of Management. 1985;11(3):83-96.

Haug P. An international location and production transfer model for high technology multinational enterprises. International Journal of Production Research. 1992;30(3):559-72.

Hodder J. E., Dincer M. C. A multifactor model for international plant location and financing under uncertainty. Computers & Operations Research. 1986;13(5):601-9.

Hodder J., Jucker J. V. International plant location under price and exchange rate uncertainty. Engineering Costs and Production Economics. 1985;9(1-3):225-9.

Ilog cplex 11.0: user’s manual and reference manuals. 2007.

Ivanov B., Stoyanov S. A. A mathematical model formulation for the design of na integrated biodiesel-petroleum diesel blends system. Energy. 2016;99:221-36.

Junqueira R. A.R., Morabito R. Um modelo de otimização linear para o planejamento agregado da produção e logística de sementes de milho. Production. 2006;16(3):510-25.

Junqueira R. A.R., Morabito R. Planejamento otimizado da produção e logística de empresas produtoras de sementes de milho: um estudo de caso. Gestão & Produção. 2008;15(2):367-80.

Kirca Ö., Köksalan M. M. An integrated production and financial planning model and an application. IIE Transactions. 1996;28(8):677-86.

Lacerda L. Consideração sobre o estudo de localização de instalações. 2005.

Love R. F., Morris J. G., Wesolowsky G. Facilities location: models & methods. 1988.

Meijboom B., Vos B. International manufacturing and location decisions: balancing configuration and co‐ordination aspects. International Journal of Operations & Production Management. 1997;17(8):790-805.

Min H., Melachrinoudis E. Dynamic location and entry mode selection of multinational manufacturing facilities under uncertainty: a chance-constrained goal programming approach. International Transactions in Operational Research. 1996;3(1):65-76.

Mohamed Z. M. An integrated production-distribution model for a multi-national company operating under varying exchange rates. International Journal of Production Economics. 1999;58(1):81-92.

Sétima pesquisa de líderes empresariais brasileiros, crescimento reinventado. 2010.

Scopus. 2018.

Shapiro J. R. Modeling the supply chain. The Engineering Economist. 2001;46(4):320-8.

Smits S. R. Evaluation model for the design of distribution networks. 2001.

Soleimani-Damaneh J., Hamidi M., Sajadi N. Evaluating the performance of iranian football teams utilizing linear programming. American Journal of Operations Research. 2011;1(02):65-72.

Susarla N., Karimi I. Integrated supply chain planning for multinational pharmaceutical enterprises. Computers & Chemical Engineering. 2012;42:168-77.

Syam S. S. A model and methodologies for the location problem with logistical components. Computers & Operations Research. 2002;29(9):1173-93.

Tong H., Walter C. An empirical study of plant location decisions of foreign manufacturing investors in the United States, Columbia. Journal of World Business. 1980;15:66-73.

Verter V. An integrated model for facility location and technology acquisition. Computers & Operations Research. 2002;29(6):583-92.

Web of Knowledge. 2018.

5ff70a2f0e8825f11b5aeabc gp Articles
1806-9649 (Eletrônico) 0104-530X (Impresso)
Gest. Prod. ©2024 Todos os direitos reservados.

Gest. Prod.

Share this page
Page Sections