碩士 / 德明財經科技大學 / 物流管理系 / 102 / In recent years, due to the increasingly fierce market competitions of consumer products in Europe, the paramount considerations of many enterprises for more market share on the European market comprise diversity of products, distinctiveness of functions and consumer’s price acceptance.
Among them, the product price is the most important factor. With a view to product innovation or functional change, enterprises will continuously increase the cost of research, development and improvement in pursuit of particularity, and further push up the operation cost of the supply chain. As a result, in order to enhance the competitiveness of their products in the importing country and maximize their profits, enterprises will actively go through all links of the supply chain seeking for the costs that can be reduced. After examining the costs of product life cycle, it is found that only the transportation cost is not easily controllable. Such as the demand of time delivery and what kind of trade term is used, which will cause the transportation cost difference with shipping models.
This study aims at discussions on how an enterprise follows the policies of the European Common Market for simplification of customs declaration and deferred value-added tax payment, and takes advantage of the optimal transportation route offered by international logistics companies. So as to deliver the products to the destination country within the delivery time designated by the customer, and meanwhile reduce its operation cost. This study uses the air transportation as an example, conducts two empirical cases to investigate the air transportation solution to Europe by virtue of postponement strategies (deferred value-added tax payment) and finally provides a best solution of transportation model for the enterprise.
| Identifer | oai:union.ndltd.org:TW/102TMU00852002 |
| Date | January 2014 |
| Creators | Chang, Chi-Chun, 張淇淳 |
| Contributors | Chen, Bai-Sheng, 陳百盛 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 91 |
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