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INCOTERMS USE IN EXPORT, CHARACTERISTICS OF THE COMPANY AND PERFORMANCE: THE CASE OF TURKEY

Yıl 2021, Cilt: 9 Sayı: 1, 87 - 110, 28.04.2021
https://doi.org/10.22139/jobs.875255

Öz

Aim: In this study, the use of Incoterms delivery forms for export; (i) general rates, (ii) differentiation according to firm characteristics, and finally (iii) differentiation according to export performance and export policy were examined.
Methods: A questionnaire was applied to 280 companies from different provinces and sectors in Turkey. Analyzes were carried out by using independent samples t test and anova test with SPSS for Windows 27.00 program.
Findings: It was seen that EXW, CIF, FOB and CFR delivery forms were used more. It was determined that the positive change in the number of personnel, export department status, export year, rate and number of countries, which are among the characteristics of the company, generally cause more use in other frequently used delivery types except EXW. In addition, it was observed that companies with low export rates mostly use EXW delivery method. Finally, it was determined that companies with higher export performance and companies that have priority over the domestic market in export policy, use FOB, CIF and CFR sea delivery methods more.
Results: Considering that export is a set of activities that require technical knowledge and skills at every stage and one of these activities is the management of delivery methods; as large companies with a high number of personnel are strong in terms of their information and financial resources and they can take more risks, it is an expected result that they will be used more in other delivery methods other than EXW. In addition, companies with a high rate of export, having an export department, with a high number of countries to which they export, having a priority export policy and high export performance; use more risky, information-requiring delivery methods such as FOB, CIF and CFR than EXW delivery method is another expected result in terms of ensuring customer satisfaction in a highly competitive environment. According to the research findings, considering that the use of Incoterms terms such as CIF, FOB and CFR delivery forms positively reflected on export performance, it is important for companies to increase their Incoterms knowledge, and the government should support the issue in order to ensure widespread use of Incoterms terms both at the point of ensuring customer satisfaction and in the context of operation and risk management.

Kaynakça

  • Ağaoğlu, C. (2020). Incoterms® 2020. Public and Private International Law Bulletin, 40(2), 1113–1149.
  • Akgül, A. & O. Çevik (2003). İstatistiksel Analiz Teknikleri SPSS’te İşletme Yönetimi Uygulamaları, Ankara: Emek Ofset.
  • Bergami, R. (2006). The Link Between Incoterms 2000 and Letter of Credit Documentation Requirement and Payment Risk. Journal of Law and Governance, 1(4), 49-58.
  • Bergami, R. (2013). Managing Incoterms 2010 Risks: Tension with Trade and Banking Practices. International Journal of Economics and Business Research, 6(3), 324-338.
  • Candemir, A., Zalluhoğlu, A. E., & Demiralay, E. (2010). Risk Perception of Turkish Exporters in Transportation: An Example of Aegean Region. International Journal of Contemporary Economics and Administrative Sciences, 1(3), 465-475.
  • Cavusgil, S. T. & Zou, S. (1994). Marketing Strategy-Performance Relationship: An İnvestigation of the Empirical Link in Export Market Ventures, Journal of Marketing, 58(1), 1–21.
  • Ceylan, S. (2020). Deniz Taşımacılığı ve Incoterms: FOB’a İlişkin Bir Değerlendirme, Uygulamalı Bilimler Fakültesi Dergisi, 2(2), 13-39.
  • Chamsuk, W. (2018). Factor Affecting to Supply Chain Risk in Thai Automotive Industry. Business Review, 10(1), 123–142.
  • David, P.A., 2013. International Logistics: the Management of International Trade Operations, Fourth ed. Cicero Books LLC, Berea, USA.
  • Hien, N., Laporte, G. & Roy, J. (2009). Business Environment Factors, Incoterms Selection and Export Performance, Operations and Supply Chain Management: An International Journal, 2(2), 63-78.
  • Holley, D. & Haynes, R. (2003) The Incoterms Challenge: Using Multi-media to Engage Learners, Education & Training, 45(7), 392-401.
  • ICC, (2010). Incoterms® 2010: ICC Rules for the Use of Domestic and International Trade Terms. International Chamber of Commerce Publishing S.A., Paris.
  • Jimenez, G. (1998) Incoterms Questions and Answers. ICC Publishing. Paris.
  • Jondeau, E. & Rockinger, M. (2003). Conditional Volatility, Skewness, and Kurtosis: Existence, Persistence, and Comovements, Journal of Economic Dynamics & Control, 27, 1699-1737.
  • Kalaycı, Ş. (2010). Spss Uygulamalı Çok Değişkenli İstatistik Teknikleri. Ankara: Asil Yayın Dağıtım A.Ş.
  • Katsikeas, C.S., Leonidou, C.L. & Morgan, A.N. (2000). Firm-Level Export Performance Assessment: Review, Evaluation, and Development, Journal of the Academy of Marketing Science, 28(4), 493-511.
  • Koh, Anthony C. (1991). Relationships Among Organizational Characteristics, Marketing Strategy and Export Performance?, International Marketing Review 8 (3), 46-60.
  • Leong, Y. S. (2014). Relationship Between Incoterms Choices, Selection Factors and Export Performance: A Case of Manufacturing Companies in Malaysia (Doctoral dissertation, Universiti Utara Malaysia).
  • Ronai, B. (2020). Incoterms 2020 7 Key Changes you need to know. https://www. tradefinanceglobal.com/posts/incoterms-2020-7-key-changes- you-need-to-know/#:~:text=Incoterms 2010 rules assumed that seller in the D rules. Erişim Tarihi : 01-02-2021
  • Rosal, I. D. (2016). Factors Influencing The Choice of Delivery Terms Used in Spanish Seaborne Container Trade, International Journal of Shipping and Transport Logistics, 8(3), 318-333.
  • Stojanović, Đ. & Ivetić, J. (2020). Possibilities of Using Incoterms Clauses in a Country Logistics Performance Assessment and Benchmarking, Transport Policy, 98, 217-228.
  • Suraraksa, J., Amchang, C. & Sawatwong, N. (2020). Decision-Making on Incoterms 2020 of Automotive Parts Manufacturers in Thailand, The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), 461-470.
  • Yaakub, S., Szu, L. Y., Arbak, S. & Halim, N. A. (2018). INCOTERMS Selection Factors and Its Effect on Export Performance, Journal of Advance Research in Business, Marketing, and Supply Chain Management, 2(1), 9-18.
  • Yılmaz, M., Özken, A., & Şahin, N. (2011). Incoterms 2000 ve 2010’un Mukayeseli Analizi ve Türkiye Uygulamalarındaki Eksiklikler, Journal of Yasar University, 23(6), 3814-3825.

İHRACATTA INCOTERMS KULLANIMI, FİRMA KARAKTERİSTİKLERİ VE PERFORMANS: TÜRKİYE ÖRNEĞİ

Yıl 2021, Cilt: 9 Sayı: 1, 87 - 110, 28.04.2021
https://doi.org/10.22139/jobs.875255

Öz

Amaç: Bu çalışmada ihracata Incoterms teslim şekilleri kullanımının (i) genel oranları, (ii) firma karakteristiklerine göre farklılaşma durumu ve son olarak (iii) ihracat performansına ve ihracat politikasına göre farklılaşma durumu araştırılmıştır.
Yöntem: Türkiye'de farklı il ve sektörlerden 280 firmaya anket uygulanmıştır. SPSS for Windows 27.00 programı ile Bağımsız Örneklemler T Testi ve Anova Testi kullanılarak analizler gerçekleştirilmiştir.
Bulgular: EXW, CIF, FOB ve CFR teslim şekillerinin daha çok kullanıldığı görülmüştür. Firma karakteristiklerinden personel sayısı, ihracat departmanı durumu, ihracat yılı, oranı ve ülke sayısındaki pozitif değişimin genel olarak EXW harici diğer sık kullanılan teslim şekillerinde daha çok kullanıma sebep olduğu tespit edilmiştir. Buna ilave olarak ihracat oranı düşük olan firmaların daha çok EXW teslim şeklini kullandığı görülmüştür. Son olarak ihracat politikasında ihracatın iç piyasaya göre daha öncelik olan ve ayrıca ihracat performansı daha yüksek olan firmaların FOB, CIF ve CFR deniz yolu teslim şekillerini daha çok kullandıkları tespit edilmiştir.
Sonuç: İhracatın her aşamada teknik bilgi ve beceri gerektiren faaliyetler bütünü olduğu ve bu faaliyetlerden birinin de teslim şekillerinin yönetimi olduğu düşünüldüğünde, personel sayısı yüksek büyük firmaların bilgi ve finansman kaynakları itibariyle güçlü olması ve daha fazla risk alabilmeleri itibariyle EXW harici diğer teslim şekillerinde fazla kullanımı olması beklenen bir sonuçtur. Ayrıca ihracat oranı yüksek, ihracat departmanı olan, ihracat yaptığı ülke sayısı fazla, ihracat politikası öncelikli olan ve ihracat performansı yüksek firmalarında FOB, CIF, CFR gibi EXW teslim şekline göre daha riskli, bilgi gerektiren teslim şekillerini daha çok kullanıyor olmaları, yüksek rekabet ortamında müşteri tatminini sağlama noktasında beklenilen diğer bir sonuçtur. Araştırma bulgularına göre Incoterms terimlerinden CIF, FOB ve CFR gibi teslim şekilleri kullanımın ihracat performansına olumlu yansıdığı düşünüldüğünde, firmaların Incoterms bilgilerini arttırmalarının önemli olduğu, Incoterms terimlerinin hem müşteri tatminini sağlama noktasında hem de operasyon ve risk yönetimi bağlamında değerlendirilerek yaygın şekilde kullanılması sağlamak için devlet tarafından da konuya destek verilmesi gerektiği değerlendirilmiştir

Kaynakça

  • Ağaoğlu, C. (2020). Incoterms® 2020. Public and Private International Law Bulletin, 40(2), 1113–1149.
  • Akgül, A. & O. Çevik (2003). İstatistiksel Analiz Teknikleri SPSS’te İşletme Yönetimi Uygulamaları, Ankara: Emek Ofset.
  • Bergami, R. (2006). The Link Between Incoterms 2000 and Letter of Credit Documentation Requirement and Payment Risk. Journal of Law and Governance, 1(4), 49-58.
  • Bergami, R. (2013). Managing Incoterms 2010 Risks: Tension with Trade and Banking Practices. International Journal of Economics and Business Research, 6(3), 324-338.
  • Candemir, A., Zalluhoğlu, A. E., & Demiralay, E. (2010). Risk Perception of Turkish Exporters in Transportation: An Example of Aegean Region. International Journal of Contemporary Economics and Administrative Sciences, 1(3), 465-475.
  • Cavusgil, S. T. & Zou, S. (1994). Marketing Strategy-Performance Relationship: An İnvestigation of the Empirical Link in Export Market Ventures, Journal of Marketing, 58(1), 1–21.
  • Ceylan, S. (2020). Deniz Taşımacılığı ve Incoterms: FOB’a İlişkin Bir Değerlendirme, Uygulamalı Bilimler Fakültesi Dergisi, 2(2), 13-39.
  • Chamsuk, W. (2018). Factor Affecting to Supply Chain Risk in Thai Automotive Industry. Business Review, 10(1), 123–142.
  • David, P.A., 2013. International Logistics: the Management of International Trade Operations, Fourth ed. Cicero Books LLC, Berea, USA.
  • Hien, N., Laporte, G. & Roy, J. (2009). Business Environment Factors, Incoterms Selection and Export Performance, Operations and Supply Chain Management: An International Journal, 2(2), 63-78.
  • Holley, D. & Haynes, R. (2003) The Incoterms Challenge: Using Multi-media to Engage Learners, Education & Training, 45(7), 392-401.
  • ICC, (2010). Incoterms® 2010: ICC Rules for the Use of Domestic and International Trade Terms. International Chamber of Commerce Publishing S.A., Paris.
  • Jimenez, G. (1998) Incoterms Questions and Answers. ICC Publishing. Paris.
  • Jondeau, E. & Rockinger, M. (2003). Conditional Volatility, Skewness, and Kurtosis: Existence, Persistence, and Comovements, Journal of Economic Dynamics & Control, 27, 1699-1737.
  • Kalaycı, Ş. (2010). Spss Uygulamalı Çok Değişkenli İstatistik Teknikleri. Ankara: Asil Yayın Dağıtım A.Ş.
  • Katsikeas, C.S., Leonidou, C.L. & Morgan, A.N. (2000). Firm-Level Export Performance Assessment: Review, Evaluation, and Development, Journal of the Academy of Marketing Science, 28(4), 493-511.
  • Koh, Anthony C. (1991). Relationships Among Organizational Characteristics, Marketing Strategy and Export Performance?, International Marketing Review 8 (3), 46-60.
  • Leong, Y. S. (2014). Relationship Between Incoterms Choices, Selection Factors and Export Performance: A Case of Manufacturing Companies in Malaysia (Doctoral dissertation, Universiti Utara Malaysia).
  • Ronai, B. (2020). Incoterms 2020 7 Key Changes you need to know. https://www. tradefinanceglobal.com/posts/incoterms-2020-7-key-changes- you-need-to-know/#:~:text=Incoterms 2010 rules assumed that seller in the D rules. Erişim Tarihi : 01-02-2021
  • Rosal, I. D. (2016). Factors Influencing The Choice of Delivery Terms Used in Spanish Seaborne Container Trade, International Journal of Shipping and Transport Logistics, 8(3), 318-333.
  • Stojanović, Đ. & Ivetić, J. (2020). Possibilities of Using Incoterms Clauses in a Country Logistics Performance Assessment and Benchmarking, Transport Policy, 98, 217-228.
  • Suraraksa, J., Amchang, C. & Sawatwong, N. (2020). Decision-Making on Incoterms 2020 of Automotive Parts Manufacturers in Thailand, The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), 461-470.
  • Yaakub, S., Szu, L. Y., Arbak, S. & Halim, N. A. (2018). INCOTERMS Selection Factors and Its Effect on Export Performance, Journal of Advance Research in Business, Marketing, and Supply Chain Management, 2(1), 9-18.
  • Yılmaz, M., Özken, A., & Şahin, N. (2011). Incoterms 2000 ve 2010’un Mukayeseli Analizi ve Türkiye Uygulamalarındaki Eksiklikler, Journal of Yasar University, 23(6), 3814-3825.
Toplam 24 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Özgün Makaleler
Yazarlar

Murat Arslandere 0000-0002-0069-9275

Yayımlanma Tarihi 28 Nisan 2021
Gönderilme Tarihi 5 Şubat 2021
Kabul Tarihi 25 Mart 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 9 Sayı: 1

Kaynak Göster

APA Arslandere, M. (2021). İHRACATTA INCOTERMS KULLANIMI, FİRMA KARAKTERİSTİKLERİ VE PERFORMANS: TÜRKİYE ÖRNEĞİ. İşletme Bilimi Dergisi, 9(1), 87-110. https://doi.org/10.22139/jobs.875255