Staff

Jan 15, 2011

Trade Agreements: Tariff and Tax in International Trade

Trade Agreements (1) MFN – Most Favored Nation FTA – Free Trade Agreement Other Applications of FTA MFN The most-favored-nation (MFN) clause binds a country to apply to its partner…

Jan 15, 2011

Introduction: Tariff and Tax in International Trade

Introduction This resource is provided to be used as a basic learning tool for personnel new to the international procurement function in a firm. The purpose for the learning included…

Jan 15, 2011

Glossary of Terms: Tariff and Tax in International Trade

Glossary of Terms Common Market Other Taxes Customs Transit Retaliatory Tariffs Customs Union Rules of Origin Documentary Tax Surtaxes and Tariff Surcharges Duty Types Tariff Economic Union Treaties Free Trade…

Jan 15, 2011

Taxes: Tariff and Tax in International Trade

Taxes Ad Valorem Supplemental Taxes Value-added Summary Ad Valorem (1) Any tax imposed on the basis of the monetary value of the taxed item. Literally the term means “according to…

Jan 15, 2011

Tariffs: Tariff and Tax in International Trade

Tariffs Tariffs Transit Duties Export Duties Import Duties Tariffs (1) A tariff or customs duty is a tax levied upon goods as they cross national boundaries, usually by the government…

Jan 14, 2011

Capacity – Information Flows

Capacity is the capability of a worker, machine, work center, plant, or organization to produce output per time period. Information aids us in addressing capacity availability, unused capacity and performance…

Jan 13, 2011

Activity-Based Management (ABM)

The use of activity-based costing information about cost pools and drivers, activity analysis, and business processes to identify business strategies; improve product design, manufacturing, and distribution; and remove waste from…

Jan 13, 2011

Agreements

An agreement should clearly state what you are buying and its cost. Delivery terms and responsibility, Installation related issues, if applicable, an acceptance provision detailing how and when the buyer…

Jan 13, 2011

Business-to-Business Commerce (B2B)

Business being conducted over the Internet between businesses. The implication is that this connectivity will cause businesses to transform themselves via supply chain management to become virtual organizations, reducing costs,…

Jan 13, 2011

Activity-Based Cost Accounting (ABC)

A cost accounting system that accumulates costs based on activities performed and then uses cost drivers to allocate these costs to products or other bases, such as customers, markets, or…