Abstract
Abstract This article analyzes the impacts of operational and tax changes in a logistics network, considering the location of facilities and the following taxes: the Brazilian State Excise Tax on Circulation of Goods and Services, the Import Duty, the Brazilian State Excise Tax in Tax Substitution, the Social Integration Program, the Contribution for the Financing of Social Security and the Brazilian Federal Excise Tax on Industrialized Products. The influence of incorporations and outsourcing of distribution services in solving global localization issues concerning various links in a chain suplly has also been considered. The problem was modeled and solved by the GAMS modeling language using Solver CPLEX. The proposed Mixed Integer Linear Programming model minimizes operating costs taking into account tax benefits and the best use of the credits related to the Tax on Circulation of Goods and Services of a multiproduct network. A real application involving a company in the animal feed production sector was developed. The results showed that the model allowed to evaluate conveniently how the choice of the facilities and the characteristics of the product flows impacted the overall costs of the system. The results also evidenced the need to make decisions based on the existing tax structure, since the scenarios without tax optimization generated substantial losses to the companies. This information added quality to the manager of the company studied.
Highlights
In a competitive business world, companies need to embrace flexible strategies and long-term plans that ensure it will respond to the changing environment
Chain Management covers a variety of aspects and business areas, including Logistics, with Linear Programming (LP) being one of the most traditional methods for solving logistics problems related to transportation and routing
Optimization models, applied to localization problems, may present different degrees of complexity associated with the number of nodes in the logistics network, the number of links, the number of items or commodities that are transported on these links, the modal options available, the tax system rules and tax benefits in force in the country, as well as as the ability to install or close network installations
Summary
In a competitive business world, companies need to embrace flexible strategies and long-term plans that ensure it will respond to the changing environment. The operational and tax complexity experienced by Brazilian companies generates the need for exact solutions to support decision-making processes In this context, this work intends to answer the following research question: How to model and optimize a multicommodity multilink logistics network, considering the effects of taxation in Brazil?. - Identifying the impacts of taxation effects on the optimization of a multicommodity multilink network associated to a Brazilian animal feed company, considering facility allocation. This paper is organized as follows: location-allocation problems and tax aspects are presented in Section 2; Section 3 describes the research method; Section 4 presents the problem of the Brazilian animal feed company under study and brings a detailed description of the proposed model.
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