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  • Glossary of Terms: Tariff and Tax in International Trade - SCM | Supply Chain Resource Cooperative (SCRC) | North Carolina State University
    that create a common trade barrier for all the participating countries to the entry of goods from nonmember countries Any goods imported into the custom union region will be issued the same harmonized tariff schedule and be subjected to the same rules regarding trade It is important to note that tariffs could be levied by the individual countries that compose the customs union for the movement of goods between country borders top Documentary Tax A tax that is paid as a percentage of the value of the transaction engaged in under the document being taxed Some countries collect document taxes and fees top Duty Types Free Trade Preferential Duty discounted Standard WTO Rate top Economic Union Economic Union is an economic community where the national economic policies have been harmonized to the point where they are virtually the same The only example of an Economic Union is the European Union top Free Trade Agreement Free Trade Agreement is an arrangement between two or more countries under which they have agreed to permit some or all goods and sometimes services produced within one or some combination of the members to circulate within their territories free of all or most tariffs and other restrictions 3 Identifying trading agreements between supplier country and destination country is essential data for the project top Other Taxes User fees cost reimbursements storage fees and similar payments ostensibly to offset costs incurred by the importing government in order to service importation are sometimes assessed on imported goods 4 top Retaliatory Tariffs Tariffs imposed on imported goods in excess of the published tariffs if the imported goods are among those against the country of origin This excess tariff is for nonconformance by the country of origin to the detriment of the country of importation as permitted under the terms of GATT and WTO top Rules of Origin Non preferential rules of origin apply when no tariff preferences are involved or when other trade measures need to specify a particular non tariff treatment of goods from a given country p Preferential rules of origin apply when tariff preferences are involved due to trade agreements or when other trade measures specify a particular preferential treatment for a country of origin or specific goods from a country of origin top Surtaxes and Tariff surcharges Tariff surcharges and other surtaxes on imported goods maybe encountered 5 A 5 10 surcharge is identical to an additional 5 10 tax imposed on top of the normal importation fees top Tariff Tariff custom duty is a tax on the importation of particular goods It is charged by a national government and payable to it when the item good crosses the nation s customs boundary It is also important to note that in some cases there are tariffs on exported items Nations have tariff schedules that show an absolute amount of duty to be paid on a variety of imported items goods The tariff schedule of destination countries will be essential data for the project top

    Original URL path: https://scm.ncsu.edu/scm-articles/article/glossary-of-terms-tariff-and-tax-in-international-trade (2016-04-30)
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  • Introduction: Tariff and Tax in International Trade - SCM | Supply Chain Resource Cooperative (SCRC) | North Carolina State University
    Published on Jan 15 2011 by Winston Cockburn MBA 05 Michael Johnston MBA 05 Steven Edwards Co Director SCRC North Carolina State University Introduction This resource is provided to be used as a basic learning tool for personnel new to the international procurement function in a firm The purpose for the learning included in the document is to allow an in depth snapshot of the detail complexity and to some extent the historical progression of the use and application of Tariffs and taxes in the conduct of international trade International trade is standardized among major trading countries The treaties that set the applicable standards include General Agreement on Tariffs and Trade GATT World Trade Organization WTO GATT and WTO Agreements operate on the following principles MFN Treatment Principle all contracting Parties are bound to grand each other treatment as favorable as they give to any country in the application and administration of import and export duties All countries will be treated equally and all immediately partake in the benefits of any moves toward lower trade barriers National Treatment Principle imported items from members may not be subjected to more burdensome internal taxes or regulations than are like domestic products Anti Non Tariff Barriers Principle Protective barriers that aims to protect a domestic industry should not extend beyond custom tariffs or through other commercial methods Tariff Concession Principle Tariffs and other trade restrictions may only be reduced or eliminated through scheduled unilateral or mutually negotiated further trade liberation 1 Reference 1 Basics of The International System of Customs and Tariffs Categories SCM Resources Tariff and Tax Primer Read the Supply Chain Management Professional Newsletter Read the latest supply chain research articles and news as soon as we post them Privacy Policy Professional Resources SCM Articles SCM Resources SCM Terms Supply Chain

    Original URL path: https://scm.ncsu.edu/scm-articles/article/introduction-tariff-and-tax-in-international-trade (2016-04-30)
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  • Electronic Data Interchange (EDI): Safe and Secure Global communication - SCM | Supply Chain Resource Cooperative (SCRC) | North Carolina State University
    computerized application systems since it interfaces with those systems rather than being integrated into them However the degree of effectiveness of the EDI operation itself as well as the internal management information available from its use will certainly be greater if application systems are up to date and efficient EDI is based on the use of message standards ensuring that all participants use a common language A message standard consists of uniform formats for business documents which have been adopted for electronic transmission purposes It also includes security and control elements and other rules and conventions relating to the use of transaction sets that all users agree to follow EDI transmission typically involves the following process The sender uses internal computer files to assemble the data needed for the transaction This data file then becomes input to a software module that generates the transaction into the EDI standard format The resulting data file is then transmitted to the receiver At the receiving end this data file is input to a software module that translates the data from an EDI format into a file that can be entered into the receiver s computer application systems The above process includes a number of control and security procedures Data security is maintained through the use of user identification numbers and passwords EDI generation translation software that is available from commercial suppliers typically includes extensive data editing and error checking routines This ensures that the data is valid at the time of transmission and that it is also valid when it is received EDI standards also allow the receiver to acknowledge successful receipt of the transmission by sending an acknowledgment message back to the sender EDI then is at least as secure and accurate as your present method of exchanging paper documents Through electronic commerce business information can be communicated through standard electronic messages to your trading partners With your accurate electronic messages in their computers and your bar codes printed on your products and shipments your trading partners are able to directly connect your products and shipments to information about them as they travel through the supply chain Benefits of Implementing EDI The benefits available by using EDI are being realized by a large number of companies many of which transmit a substantial percentage of their transaction volume via EDI For companies using I C EDI UCS or VICS EDI on a volume basis the realization of available benefits can result in a definite competitive advantage Users report benefits in the following major areas Reduced Lead Time Quick Response EDI can provide a direct reduction in the ordering shipping time cycle This benefits both customer and supplier Warehouse Efficiencies In addition to the benefits cited above relating to warehouse operations the following benefits are also being realized in this traditionally high cost area Transaction Handling Processing Accuracy The automated procedures associated with EDI result in a reduction in transaction errors and resulting corrective action including the following Administrative and Clerical Costs One of

    Original URL path: https://scm.ncsu.edu/scm-articles/article/electronic-data-interchange-edi-safe-and-secure-global-communication (2016-04-30)
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  • The Information Supply Chain: Data Integrity Rises in Stature - SCM | Supply Chain Resource Cooperative (SCRC) | North Carolina State University
    update that takes place within that supply chain generates data This creates two key challenges First when left alone data remains exactly that only data Second it is often difficult to access the right data when you need it the most Third the abundance of data makes securing the supply chain more and more difficult without a special effort on the part of all participants Effective information management can improve supply chain productivity in today s competitive business environment as well as provide a way to promote supply chain security Data is knowledge and power whether used for good or for ill purposes The Challenge Data Data Everywhere The challenge of data oversupply is not a new one Many companies rely on a combination of batch and real time data systems to run their operations The uneven result is that while one area of the company may be up to speed on data retrieval and management many others are restrained by antiquated systems that update hourly daily or even weekly The least responsive point of data collection control or dissemination dictates the overall responsiveness of a company s data system taken as a whole To the extent that critical information needed in decision making is delayed the system is fragmented That system fragmentation leads to data fragmentation which in turns keeps companies from accessing and managing their data in a competent manner The challenge is particularly tough within the supply chain where transaction information is captured and delivered from many different internal and external sources 1 2 Find Your Company s Weak Spots There are certain areas of a company s operations that are most susceptible to data mismanagement resulting from fragmentation of systems and information oversupply One particularly troublesome link in the chain lies between a company s order entry systems and its suppliers systems The issue of timeliness and appropriate timing of information updating carries over to the manufacturing side of the supply chain which needs the most timely accurate data possible to figure out just how much product must be made to satisfy customer orders Forecasting becomes difficult and visibility becomes clouded if all systems aren t working on the same timeframe Batch processing simply doesn t cut it here Striking the needed balance between production and demand can be achieved by fine tuning the data management across the entire supply chain 3 4 Leveraging Information for Maximum Results How should managers achieve the maximum results from their firm s data Consolidate company transactions in one place rather than scattering them across the enterprise By creating a single easily accessible data source companies are able to better ensure accuracy and validity of that information The data can then be used in conjunction with related data such as that of your suppliers and or customers thus generating a steady stream of good reliable information that all the members of the supply chain use utilize to their advantage Replacing data gaps with accurately managed data will not only help

    Original URL path: https://scm.ncsu.edu/scm-articles/article/the-information-supply-chain-data-integrity-rises-in-stature (2016-04-30)
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  • Activity-Based Cost Accounting (ABC) - SCM | Supply Chain Resource Cooperative (SCRC) | North Carolina State University
    D SCM Professionals SCM Research Resources SCM Pro Resources SCM Articles SCM White Papers SCM SCRC Director s Blog SCM Tutorials SCM Video Insights Library SCM Insights Polls SCM Topics SCM Research SCRC Article Library Activity Based Cost Accounting ABC Activity Based Cost Accounting ABC Published on Jan 13 2011 A cost accounting system that accumulates costs based on activities performed and then uses cost drivers to allocate these costs to products or other bases such as customers markets or projects It is an attempt to allocate overhead costs on a more realistic basis than direct labor or machine hours Source http www apics org 10th ed Categories SCM Supply Chain Management Definitions Terms Information Flows Read the Supply Chain Management Professional Newsletter Read the latest supply chain research articles and news as soon as we post them Privacy Policy Professional Resources SCM Articles SCM Resources SCM Terms Supply Chain Management Basics SCM Basics Tariffs and Tax Primer NAICS Navigator SCM Blog Business Process Outsourcing Forecasting Healthcare Supply Management Supply Chain Analytics SCM Tutorials CPFR Forecasting Inventory Management Procurement SCM Features Hot Topics Lessons Learned Facts Figures SC Security SCM Topics Inventory Management Supply Chain Procurement Process Six Sigma SC

    Original URL path: https://scm.ncsu.edu/scm-articles/article/activity-based-cost-accounting-abc (2016-04-30)
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  • Activity-Based Management (ABM) - SCM | Supply Chain Resource Cooperative (SCRC) | North Carolina State University
    Handfield Ph D Jeffrey Stonebraker Ph D Don Warsing Ph D SCM Professionals SCM Research Resources SCM Pro Resources SCM Articles SCM White Papers SCM SCRC Director s Blog SCM Tutorials SCM Video Insights Library SCM Insights Polls SCM Topics SCM Research SCRC Article Library Activity Based Management ABM Activity Based Management ABM Published on Jan 13 2011 The use of activity based costing information about cost pools and drivers activity analysis and business processes to identify business strategies improve product design manufacturing and distribution and remove waste from operations Source http www apics org 10th ed Categories SCM Supply Chain Management Definitions Terms Information Flows Read the Supply Chain Management Professional Newsletter Read the latest supply chain research articles and news as soon as we post them Privacy Policy Professional Resources SCM Articles SCM Resources SCM Terms Supply Chain Management Basics SCM Basics Tariffs and Tax Primer NAICS Navigator SCM Blog Business Process Outsourcing Forecasting Healthcare Supply Management Supply Chain Analytics SCM Tutorials CPFR Forecasting Inventory Management Procurement SCM Features Hot Topics Lessons Learned Facts Figures SC Security SCM Topics Inventory Management Supply Chain Procurement Process Six Sigma SC Risk Supplier Partnerships SCM Supplier Evaluation Logistics Global Logistics Logistics

    Original URL path: https://scm.ncsu.edu/scm-articles/article/activity-based-management-abm (2016-04-30)
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  • Agreements - SCM | Supply Chain Resource Cooperative (SCRC) | North Carolina State University
    Tracy Freeman MBA Robert Handfield Ph D Jeffrey Stonebraker Ph D Don Warsing Ph D SCM Professionals SCM Research Resources SCM Pro Resources SCM Articles SCM White Papers SCM SCRC Director s Blog SCM Tutorials SCM Video Insights Library SCM Insights Polls SCM Topics SCM Research SCRC Article Library Agreements Agreements Published on Jan 13 2011 An agreement should clearly state what you are buying and its cost Delivery terms and responsibility Installation related issues if applicable an acceptance provision detailing how and when the buyer will accept the products warranty issues and your remedial actions should be clearly spelled out in the agreement Arbitration and conflict resolution mechanisms should also be included in the contract because even the best written agreements are subject to misinterpretation A well developed agreement can provide adequate protection against economic opportunism between parties and lead to a positive relationship Effective long term agreements generally have specific measurable objectives stated in them including pricing mechanisms delivery and quality standards and improvements cost savings sharing evergreen clauses and termination of the relationship Sources Monczka R Trent R Handfield R 1998 Purchasing and Supply Chain Management Cincinnati OH South Western College Publishing Categories SCM Supply Chain Management Definitions Terms Relationships Read the Supply Chain Management Professional Newsletter Read the latest supply chain research articles and news as soon as we post them Privacy Policy Professional Resources SCM Articles SCM Resources SCM Terms Supply Chain Management Basics SCM Basics Tariffs and Tax Primer NAICS Navigator SCM Blog Business Process Outsourcing Forecasting Healthcare Supply Management Supply Chain Analytics SCM Tutorials CPFR Forecasting Inventory Management Procurement SCM Features Hot Topics Lessons Learned Facts Figures SC Security SCM Topics Inventory Management Supply Chain Procurement Process Six Sigma SC Risk Supplier Partnerships SCM Supplier Evaluation Logistics Global Logistics Logistics Definition SCM Procurement

    Original URL path: https://scm.ncsu.edu/scm-articles/article/agreements (2016-04-30)
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  • Relationships Articles - SCM | Supply Chain Resource Cooperative (SCRC) | North Carolina State University
    strategy the market forces and the unique risks within the company Categories SCM Supply Chain Management Definitions Terms Relationships Service Level Agreement By Posted 01 19 2011 Service level agreements SLAs are contracts between service providers and customers that define the services provided the metrics associated with these services acceptable and unacceptable service levels liabilities on the part Categories SCM Supply Chain Management Definitions Terms Relationships Relationship Management By Posted 01 19 2011 See Agreements Collaboration Contract Joint Venture Strategic Alliance Supplier Customer Partnership Categories SCM Supply Chain Management Definitions Terms Relationships Purchase Requirements By Posted 01 19 2011 See Specifications Industry Standards Statement of Work Service Level Agreement Categories SCM Supply Chain Management Definitions Terms Relationships Project Management By Posted 01 19 2011 Project management is the application of knowledge skills tools and techniques to a broad range of activities in order to meet the requirements of the particular project A project is Categories SCM Supply Chain Management Definitions Terms Relationships Program Management By Posted 01 19 2011 The coordinated management of a portfolio of projects to achieve a set of business objectives is called program management Or a program might refer to an ongoing set of activities internal to the organization for example a Total Quality Management program workplace safety program supplier development program etc Source http www mapnp org library prog mng prog mng htm Categories SCM Supply Chain Management Definitions Terms Relationships Performance Measurement By Posted 01 19 2011 Supplier performance measurement and evaluation includes the methods and techniques used to collect information that can be used to measure rate or rank supplier performance on a continuous basis The Categories SCM Supply Chain Management Definitions Terms Relationships Negotiation By Posted 01 19 2011 Negotiation is a process of formal communication where two or more people come together to seek mutual agreement over an issue or issues Negotiation is particularly appropriate when issues besides Categories SCM Supply Chain Management Definitions Terms Relationships New Product Development By Posted 01 19 2011 See Lead Times Cycle Times Supplier Integration in New Product Development Categories SCM Supply Chain Management Definitions Terms Relationships Legal Issues By Posted 01 19 2011 Purchasing law has been primarily developed from laws regarding contracts In order for a contract to be valid four conditions must be present 1 Parties with full contractual capacity should Categories SCM Supply Chain Management Definitions Terms Relationships Joint Venture By Posted 01 19 2011 An agreement between two or more firms to risk equity capital to attempt a specific business objective Source http www apics org Categories SCM Supply Chain Management Definitions Terms Relationships Insource vs Outsource By Posted 01 19 2011 The act of deciding whether to produce an item internally or buy it from an outside supplier Factors to consider in the decision include costs capacity availability proprietary and or specialized knowledge quality considerations skill requirements volume and timing Source http www apics org 10th ed Categories SCM Supply Chain Management Definitions Terms Relationships Industry Standards By Posted

    Original URL path: https://scm.ncsu.edu/scm-articles/all-articles/category/relationships (2016-04-30)
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