Research On Tariff Cost Optimization Strategy Under SKD Mode Of Company C

With the rapid development of economic globalization and integration, the international trade between multinational enterprises is continuous development, at the same time, competition has become increasingly fierce. In order to survive, the enterprise must constantly optimize the management cost, in addition to the administration cost, manufacturing cost and sales cost and other factors, the cost of tariffs are gradually being attention by the enterprises. Especially for OEM manufacturing enterprises, because of its small profit margins, the cost optimization is particularly important.In this thesis, the concept of tariffs, tariff cost and SKD mode is carried on deep analysis, it expounds the necessity of tariff cost optimization of enterprises, combining the theory of supply chain management, customs union welfare effect theory and the actual situation of C company, using the method of combining theory with practice. Firstly, this thesis introduces the current domestic and foreign tariff cost management situation and problem of C company, secondly, the reasons of the high tariff cost of C company are further analyzed, finally, it focuses on the elaboration of the shipment scheme of SKD mode, and the feasibility is effective evaluated, it puts forward a complete solution of tariff cost optimization.