Off-shoring is a wide-spread instrument for strategic management of companies. According to OECD, 60% of global trade is carried out among subsidiaries of multinational companies. This thesis describes possibilities and methods of using off-shoring which are supported by examples of real companies. The thesis does not deal with off-shoring in the form of production transfer to another state, but with off-shoring in the form of earmarking certain activities, such as purchasing, sale, financing, intellectual property, which are the ways to real cost reduction by means of tax optimisation. Tax savings can thus be used for reducing direct production costs in situations when the production cannot be transferred or when investment costs of such transfer would be too high. It can be also used for off-shoring the production activity.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:191992 |
| Date | January 2013 |
| Creators | Markl, Jiří |
| Contributors | Dvořák, Jiří, Hajdíková, Taťána |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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