Phisical distribution networks optimization considering fiscal benefits based on presumed credit of ICMS. / Otimização de redes de distribuição física considerando incentivo fiscal baseado no crédito presumido de ICMS.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

This research evaluates the influence of some specific fiscal benefits related to current states sale taxes for internal and interstate operations over distribution center location decisions. The objective is to develop a mathematic model that determines a distribution network with lower cost considering fiscal benefits based on presumed credit, which is calculated as a proportional value of sales prices. To reach this objective a Mixed Integer Linear Programming model was developed. The optimizing function was structured to minimize the total cost, composed by logistics costs (freight and warehousing) and by fiscal benefit, which is a negative cost function due to the fact that the fiscal benefit is related to the tax that wont be paid. Some scenarios considering these fiscal characteristics were studied. The model was applied on a fictitious problem based on the distribution network of a manufacturer that produces and commercializes non durables consumption products. In order to get realistic results, logistics costs (freight and warehousing) and demand parameters were real data gathered from that manufacturer.

ASSUNTO(S)

logística (administração de materiais) imposto sobre circulação de mercadorias e serviços modelos (localização) states sale taxes for internal and interstate operations model (location) logistic (material management)

ACESSO AO ARTIGO

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