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Profit Allocation in the Global Supply Chain with Transfer Pricing and Exchange Rate

机译：全球供应链的利润分配，转让定价和汇率

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摘要

One of the main challenges for the manufacturing industry is to ensure the appropriate allocation of benefits to all subsidiaries to achieve the ideal pattern of rapid and shared growth. Transfer price, which is the internal price among subsidiaries of a global manufacturing firm, is an important financial and business issue. However, most previous studies simply assume transfer prices. Our study reveals that transfer pricing can lead to different total profits of global supply chains and different profit allocation effects on subsidiaries. Furthermore, exchange rate is also considered with production planning since it is treated as an important global factor that can cause the profits of all subsidiaries to fluctuate. We add exchange constraints on both manufacturing and sales subsidiaries to reduce the inappropriate allocation of profits among subsidiaries. A profit allocation approach is proposed that considers transfer pricing and exchange rate simultaneously with production planning. The model is formulated using nonlinear programming with a nonconvex objective function and nonlinear constraints. However, we overcome modeling challenges using piecewise linear modeling and are able to obtain a mixed-integer linear programming (MILP) model, which can be solved using a linear programming solver. From numerical experiments, we highlight the importance of production planning decisions with transfer pricing and also prove the effectiveness of exchange constraints in the proposed model of the global supply chain.
机译：制造业的主要挑战之一是确保对所有子公司的适当分配福利，以实现快速和共同增长的理想模式。转账价格是全球制造公司子公司之间的内部价格，是一个重要的财务和商业问题。然而，最先前的研究只是假设转让价格。我们的研究表明，转移定价会导致全球供应链的各种利润以及对子公司的不同利润分配影响。此外，汇率也考虑了生产计划，因为它被视为可能导致所有子公司的利润波动的重要全球因素。我们为制造和销售子公司添加了交流限制，以减少子公司之间的不当分配。提出了利润分配方法，以与生产规划同时考虑转移定价和汇率。使用非线性编程配制，具有非凸起的目标函数和非线性约束。然而，我们使用分段线性建模克服建模挑战，并且能够获得混合整数线性编程（MILP）模型，可以使用线性编程求解器来解决。根据数值实验，我们强调了生产计划决策与转移定价的重要性，并证明了在全球供应链拟议模型中的交流限制的有效性。

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