Сутність та мотиви здійснення толінгових операцій на підприємствах

Abstract

Розглянуто сутність понять толінгових операцій на підприємствах. На основі аналізування наукових праць та нормативно-правової бази уточнено сутність поняття “толінгові операції.” Виокремлено мотиви здійснення толінгових операцій для замовника і для переробника імпортної сировини. Охарактеризовано позитивні й негативні аспекти толінгових операцій для підприємств-переробників. The article considers the essence of the concept of tolling operations; specifies the concept of tolling operations on the basis of analysis of scientific works and normatively-legal basis; describes the definition of the operations with customer-supplied raw materials and the reprocessing conditions of negative profit. The operations with customer-supplied raw materials or so called tolling operations are one of the forms of international specialization of labour. Customer-supplied raw materials are goods allocated in custom processing conditions whereas services which provides the reprocessing are called tolling. Under the conditions of economic crisis in Ukraine tolling operations are the urgent and the most efficient methods of gaining experience, application of modern technologies, maximization of profit, development of international economic activity of enterprises. Tolling is services in reprocessing of raw material which is imported at customs territory of a state and is free of taxation and assignment of property to domestic enterprise that reprocesses the raw material with further export of final products. The term tolling is widespread in global economics and is recognized by the World Trade Organization as one of the form of international specialization of labour. However the term tolling is not indicated in Customs Code of Ukraine. Tolling operations greatly contribute to the cooperation between enterprises which is mutually beneficial for companies ordering raw material processing (tollingers) and for executors (processing enterprises). These operations are integral part of foreign economic activity of enterprises in the age of economic globalization and integration. There is no clear definition of the term tolling operations because of its non-conformity with international terminology. According to the research done tolling operations are the system of organizing of a raw material reprocessing enterprise, terms and forms of payment of reprocessing services, ways of realization of final products made of customer-supplied raw materials between counterparts from different countries. In this sense the concept of tolling operations is narrower than the concept of operations with customer-supplied raw materials since the tolling operations are conducted between the counterparts from different countries and are the subject of foreign economic agreements. The analysis of literature and practice enables us to distinguish the motives of conducting of tolling operations: for customer: incentive and efforts of enterprises of developed countries to cut the production costs at the expense of realization of production, full or partial, in the countries with lower expenditures on wages; the lack of production technologies in ordering country; for processor: incentive to launch independent and powerful production technologies; the lack of floating funds for independent purchase of raw material, nonavailability of credits, debts. The objective reasons for the expansion and using of tolling at the post-Soviet economic space are: the deficit of raw material resources in a country with powerful complex of processing enterprises; he lack of enough floating funds for purchasing the required amount of raw material; social pressure by the part-time working production personnel of a processing enterprise; the real threat of closing up and/ or stoppage of production in some branches of technology. Tolling operations can positively affect competitive ability of manufacturing enterprises and the country where it is located. Tolling opens up the markets of developed countries for production and realization of new goods. It also has a positive influence on the other branches of economy of the country where the processing enterprise is situated. It mainly occurs when a foreign company purchases raw material and produces goods in the same country. However tolling has a number of disadvantages as well. Native processing enterprises use manufacturing capacities and involve labour forces as in full-value production whereas they receive reimbursement only for conducted technological operations. At the same time foreign enterprises sell final goods and receive underlying profit. Considering this Ukrainian enterprises operating on the terms of tolling should master methods and approaches of determining prices on operations with customer-supplied raw materials and reorientate gradually on independent production of goods which could be competitive on international market.