摘要
文章构建了由一个原始设备制造商(OEM)与两个合同制造商(CM)组成的离岸外包全球生产模型,考虑无碳税和有碳税影响不同情境下,不同地域配置对离岸外包最优生产决策的影响。研究发现:有无碳税影响与不同地域配置下的离岸外包全球生产模型都存在唯一的最优决策;当关税和CM所在国的汇率增加时,全球生产模型中的各成员利润均随之减少;关税对于OEM的平均利润影响最大,而诸多因素中,碳税对于离岸外包全球生产网络中各成员的影响均最小;不同国家征收碳税标准不一致,虽然受地域配置影响,但影响最突出还是汇率。因此,制造商可以适当选择关税税率和汇率换算较低的国家的供应商来供应产品。同时供应链上各企业可以采取适当的碳减排措施,减小碳税政策带来的成本负担。文章的相关启示可为管理者提供决策参考依据。
This paper constructs a global production model of offshoring consisting of one OEM and two CMs.First,the optimal production decisions under different geographical configurations are considered under the influence of carbon tax free and carbon tax situations.The research finds that there is a unique optimal decision in the global production model of offshoring with or without carbon tax and different geographical allocation;when tariffs and the exchange rate of the country where CM is located increase,the profits of each member in the global production model decrease accordingly;tariff has the greatest impact on the average profit of OEM,and among many factors,carbon tax has the smallest impact on all members of the global production network of offshoring;the carbon tax standards imposed by different countries are inconsistent,and although affected by geographical allocation,the most prominent impact is still on the exchange rate.Therefore,manufacturers can appropriately choose suppliers from countries with lower tariff rates and exchange rate conversions to supply products.At the same time,enterprises in the supply chain can take appropriate carbon reduction measures to reduce the cost burden caused by carbon tax policies.The relevant insights of this study can provide decision-making reference for managers.
作者
赖新峰
伏开放
胡磊
LAI Xin-feng;FU Kai-fang;HU Lei(School of Information Management,Jiangxi University of Finance and Economics,Nanchang,Jiangxi 330032;School of Business Administration,Guangdong University of Finance,Guangzhou,Guangdong 510521)
出处
《供应链管理》
2024年第6期44-58,共15页
SUPPLY CHAIN MANAGEMENT
基金
国家自然科学基金“碳减排政策下离岸外包生产运营的复杂性及演化研究”(72261013)
广东省哲学社会科学规划2023年度青年项目“跨境电商采购提前期不确定的运输-保税仓多级跨国供应链博弈与协调机制研究”(GD23YGL17)
广东省普通高校特色新型智库项目“工业互联网应用与产业集群升级创新研究院”(2021TSZK012)。
关键词
碳税
地域配置
离岸外包
关税
生产决策
carbon tax
regional allocation
offshoring
tariff
production decision
