Back to Back: A Focus on Reducing the Logistics Costs and Tax

The objective is to identify the main aspects related to the operation of Back to Back set out in international trade, which enables reduction of logistics costs and taxes. The operation of Back to Back is an excellent opportunity to increase foreign exchange gain and offer greater flexibility to co...

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Main Authors: Rogério João Lunkes, Fernando Rodrigo Sagaz
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio de Janeiro 2012-06-01
Series:Revista Sociedade, Contabilidade e Gestão
Subjects:
Online Access:http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1476/1324
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author Rogério João Lunkes
Fernando Rodrigo Sagaz
author_facet Rogério João Lunkes
Fernando Rodrigo Sagaz
author_sort Rogério João Lunkes
collection DOAJ
description The objective is to identify the main aspects related to the operation of Back to Back set out in international trade, which enables reduction of logistics costs and taxes. The operation of Back to Back is an excellent opportunity to increase foreign exchange gain and offer greater flexibility to commercial operations that the business requires. The methodology used in preparing this study was qualitative research according to the characteristics and nature of the problem. From the use of descriptive research study aims to demonstrate the main theoretical aspects underlying the subject in reference. This study aimed to identify the main aspects related to the operation of Back to Back set out in international trade and tax effects in an organization and logistics of industrial electronics segment of the State of Santa Catarina. The study demonstrated that the benefits of the operation of Back to Back is of paramount importance for companies having a positive impact in financial terms by reducing the need for tax payments and logistics costs which affect the processes of import and export. The results presented showed that the company studied the operation of Back to Back is essential for international negotiations.
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spelling doaj.art-3aa4d0da6b6046d8a33c88b5c3e758a12022-12-21T22:08:54ZporUniversidade Federal do Rio de JaneiroRevista Sociedade, Contabilidade e Gestão1982-73422012-06-0171125139Back to Back: A Focus on Reducing the Logistics Costs and TaxRogério João LunkesFernando Rodrigo SagazThe objective is to identify the main aspects related to the operation of Back to Back set out in international trade, which enables reduction of logistics costs and taxes. The operation of Back to Back is an excellent opportunity to increase foreign exchange gain and offer greater flexibility to commercial operations that the business requires. The methodology used in preparing this study was qualitative research according to the characteristics and nature of the problem. From the use of descriptive research study aims to demonstrate the main theoretical aspects underlying the subject in reference. This study aimed to identify the main aspects related to the operation of Back to Back set out in international trade and tax effects in an organization and logistics of industrial electronics segment of the State of Santa Catarina. The study demonstrated that the benefits of the operation of Back to Back is of paramount importance for companies having a positive impact in financial terms by reducing the need for tax payments and logistics costs which affect the processes of import and export. The results presented showed that the company studied the operation of Back to Back is essential for international negotiations.http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1476/1324Back to backLogistics costsTax costs.
spellingShingle Rogério João Lunkes
Fernando Rodrigo Sagaz
Back to Back: A Focus on Reducing the Logistics Costs and Tax
Revista Sociedade, Contabilidade e Gestão
Back to back
Logistics costs
Tax costs.
title Back to Back: A Focus on Reducing the Logistics Costs and Tax
title_full Back to Back: A Focus on Reducing the Logistics Costs and Tax
title_fullStr Back to Back: A Focus on Reducing the Logistics Costs and Tax
title_full_unstemmed Back to Back: A Focus on Reducing the Logistics Costs and Tax
title_short Back to Back: A Focus on Reducing the Logistics Costs and Tax
title_sort back to back a focus on reducing the logistics costs and tax
topic Back to back
Logistics costs
Tax costs.
url http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/1476/1324
work_keys_str_mv AT rogeriojoaolunkes backtobackafocusonreducingthelogisticscostsandtax
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