<P> Maximising supply chain surplus is an ultimate objective of the supply chain planning . When we look the amount of supply chain surplus, the success of that supply chain system and its future prospects can be known . To maximise supply chain surplus, every facility that impacts costs must be considered . However, Hugos said that, among those,' the customer must be the starting point when trying to increase the supply chain surplus because all demand, and therefore revenue, ultimately arises from them .' </P> <P> According to Pagell et al., supply chain surplus is related to sustainability and can be further understood through the practices of traceability and transparency . Traceability is' the practice of sharing information among supply chain partners about materials that meet industry standards for minimising environmental risk', and Transparency is' the flow of money through the entire supply chain with an explicit goal of ensuring that each organisation makes enough of a profit to do more than just subsist' . In essence, traceability is concerned with how things are made throughout the chain while transparency is concerned with keeping profits flowing through the entire chain . To maximise surplus, it is important to ensure continuity of the supply chain system by letting each partner in the chain reinvest, innovate, and grow . </P> <P> By aggregating capacity, inventory, inbound or outbound transportation, warehousing, procurement, information, receivables to higher level, outsourcing to a third party can provide a sustainable growth of the surplus to the firm . Sometimes, a growth in surplus may also occur due to lower cost, higher quality, specialization or learning of the third party . A firm gains most from outsourcing to a third party if needs are small, uncertainty is high and other firms are also sourcing from the same third party . </P> <P> To maximise supply chain surplus, the effect of tax in the design and implementation of supply chain management is also considered . As the result of globalization, now there are so many cross-national businesses . As different countries have different tax rates, companies may legally optimise their supply chain and increase profits based on tax efficiency . </P>

Describe how third parties increase surplus chain surplus through capacity and inventory aggregation
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