Концептуальні засади визначення сутності толінгових операцій
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Date
2015
Authors
Journal Title
Journal ISSN
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Publisher
Видавництво Львівської політехніки
Abstract
Розглянуто та проаналізовано різні підходи до трактування понять “давальницька
сировина”, “операції з давальницькою сировиною”, “толінг”, “толінгові операції” у
теоретичній та нормативно-правовій базі. На цій основі концептуально обґрунтовано та
сформульовано уніфіковані тлумачення сутності толінгу й толінгових операцій.
Виокремлено та розкрито ключові характерні особливості толінгових операцій, що
визначають специфіку їхнього здійснення. The actuality of research is caused by the fact that at present a major part of domestic
enterprises is characterized by significant problems in the financial sphere and isn’t able to
ensure its independent realization of manufacturing process for various reasons. In such
conditions tolling operations are the one of the most attractive and perspective type of
cooperation with the foreign partner, who is ready to give its own raw material, cover the
production costs, provide product sales and pay for the performed processing work. Thus, the
processing enterprise receives the perspective opportunities of improving the condition of its
various problem spheres and further independent manufacturing of competitive products for
the domestic and foreign markets. However, at modern stage there is no unified definition of
the essence of the term “tolling operations”, as well as there are different approaches to its
interpretation and analogization of tolling operations with the operations with raw materials in
the scientific, legal and business fields.
To eliminate the existing in categorical apparatus discrepancies and ambiguities on the
problem of tolling operations the various approaches to the interpretations of the terms “raw
materials”, “operations with raw materials”, “tolling” “tolling operations” in theoretical and legal
basis are reviewed and analyzed. The received analysis results gave an opportunity to implement
the conceptual grounding of essence of the key terms in tolling sphere. In particular, under the
tolling operations it is proposed to understand the complex of inter-related jobs on processing raw
materials (processing, assembly, disassembly, use, repair, modernization, reconstruction, etc.) of
foreign customer (tollinger), which were imported into the country of performer (processing
enterprise), with the aim to manufacture for him the finished product, which is subordinate to reexportation to the country of customer, on a contractual basis and in accordance with the valid
norms of national and international law. In the article there are selected the key characteristics of tolling operations, which
include: foreign economic character of tolling (the key participants in this process – the
customer of finished product and its manufacturer must represent the different countries);
legal nature of tolling (is based on the state regulation and control of the process realization
and provides compliance with all valid legislative norms in this area); contractual nature of
tolling (is based on an agreement between the contracting parties, which contains the
conditions of process realization and obligations of subjects); constant nature of customer’s
ownership on raw materials at any stage of its processing; pay character of tolling (provides
the customer’s covering all costs which arise in the implementation of tolling operations and
the compensation of performed work of processing enterprise); obligation of return of the
made from customer’s raw materials production into his country.
Description
Keywords
давальницька сировина, переробка, операції з давальницькою сировиною, толінг, толінгові операції, концепція, raw materials, processing, operations with raw materials, tolling, tolling operations, concept
Citation
Коць І. І. Концептуальні засади визначення сутності толінгових операцій / І. І. Коць // Вісник Національного університету "Львівська політехніка". Серія: Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку : збірник наукових праць. – 2015. – № 835. – С. 44–55. – Бібліографія: 36 назв.