scholarly journals Scientific approach to quantitative measurement and economic processes research in corporate management

2021 ◽  
Vol 107 ◽  
pp. 06008
Author(s):  
Oliver Orlov ◽  
Yevheniya Ryasnykh ◽  
Kathrin Dumanska ◽  
Olena Savchenko
Keyword(s):  
Cost Effectiveness ◽  
Cost Estimation ◽  
Quantitative Measurement ◽  
Profit Margin ◽  
Corporate Management ◽  
Fixed Costs ◽  
Manufacturing Companies ◽  
Calculation Methodology ◽  
Management Optimization ◽  
Management Approaches

Theoretical and methodological studies of quantitative measurement problems of the outcome economic indicators in corporate management are examined in the article. The author’s vision of scientific exploration as one of the corporate management optimization directions is offered and the basis of such direction as profit margin calculation methodology is presented. It is also suggested to solve problems of quantitative measurement of basic economic processes by using allocation of fixed costs in proportion to profit margin. The methodological basis for evaluating cost-effectiveness with the help of profit margin ratio is developed by the authors. It was revealed that fixed costs are the conditions for doing business and the functional purpose of profit margin is the fixed costs coverage. It is proved that in case of multi-assortment production one of the most effective corporate management approaches to cost estimation and pricing is the profit margin concept provided in this article. One of the advantages of proposed profit margin concept is the availability of special tools revealing the resources that allow covering fixed costs and generating profit with a given level of cost-effectiveness. The obtained results of further adoption can be applied as element of corporate management of manufacturing companies and enterprises in conditions of multi-assortment production and changeable economic environment

ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER, NET PROFIT MARGIN TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2008-2010

MANAJERIAL ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
USWATUL KARIMAH
Keyword(s):  
Significant Influence ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Report ◽  
Net Profit ◽  
Equity Ratio ◽  
Level Of Significance ◽  
Observation Period

This research performed in order to test the influence of variabel, Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), dan Net Profit Margin (NPM) toward Return on Equity (ROE). Methodology research as the sample used proposive sampling with criteria as (1) Manufacturing companies that listing at JSX who provide financial report year ending 31st December during the observation period 2008 – 2010, well available at JASICA index. (2) Companies must be the listined at the beginning of the period of observation and not on the delisting until the end of the observation period. (3) The financial report include the value of financial ratios to be studied include ROE, CR, DER, TAT, and NPM. (4) At the beginning of the observation period until the end. Total of 23 samples obtained from 131 firms during the observation period of three years in the manufacturing sector. Sample amount as much 69 during the observation period of three years. Data analysis with multi linier regression of ordinary least square and hypotheses test used partial t - test, simultan F – test at level of significance 5%. Empirical evidence show as CR, DER, and TAT to have not significant influence toward ROE of manufacturing companies listing in JSX over period 2008 – 2010 at level of significance >5%. While the rest NPM to have significant influence toward ROE of manufacturing companies listined in JSX over period 2008 – 2010 at level of significance 5%. While, four independent variabel (CR, DER, TAT and NPM) to have significant influence toward ROE at level of significance 5% as 0,000%. Predictable of the four variables toward ROE is 56,9% as indicated by adjusted R square that is 56,9% while the rest 43,1% is affected by other factors is not included into the study model. 

PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM

Equity ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 39
Author(s):  
Taufan Septiawan ◽  
Erna Hernawati
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Earnings Per Share ◽  
Net Profit ◽  
Equity Ratio ◽  
Positive Effect

This study was conducted to examine the effect of Earnings Per Share, Net Profit Margin, Debt to Equity Ratio toward Stock Price on manufacturing companies in Indonesia Stock Exchange during the years 2009-2012. The population consists of 36 companies and are used as a sample of 17  ompanies. Sampling technique using purposive sampling method. Data were tested by using multiple regression analysis and hypothesis test with 5% level of confidence. The research results that the variables Earnings Per Share (EPS) and Net Profit Margin (NPM) gives significantly positive effect on Stock Price. The other variables Debt to Equity Ratio is not significantly to Stock Price. We suggest for investors in Indonesia Stock Exchange that paying attention other factors that regards Stock Price because with those information they can make the best decision for their investments

scholarly journals Developing Product Liability Index for Korean Manufacturing Companies

2017 ◽  
Vol 21 (2) ◽  
pp. 20 ◽  
Author(s):  
JunHyeok Seo ◽  
SungMin Bae
Keyword(s):  
Evaluation System ◽  
Small Sample Size ◽  
Product Liability ◽  
Small Sample ◽  
Response Strategy ◽  
Corporate Management ◽  
Organized Activities ◽  
Manufacturing Companies ◽  
Financial Loss ◽  
Positive Effects

<p><strong>Purpose:</strong> PL (product liability) response system is an enterprise-wide system that prevents company’s financial loss due to PL-related accidents. This study aims at developing an evaluation system for objectively assessing the extent to which companies carry out systematic and organized activities for product liability, including product safety activities, preventive actions, and protective measures.</p><p><strong>Methodology/Approach:</strong> We used the Delphi and analytical hierarchy process methods to develop an evaluation system with product liability experts to present the relative importance of response strategy based on selected evaluation criteria. And then, we carried out systematic and organized PL activities of each industry, scale, and growth stage of the Korean manufacturing companies through PLI.</p><p><strong>Findings:</strong> In terms of the scale of the manufacturer, Large-sized firms has the highest PLI of 92.32. Also, middle- to large sized firms and middle-sized firms have the highest PLI of 90.63 and 77.35, respectively. And then In terms of the importance of all manufacturers, Awareness was identified as the most important component influencing corporate management activities, with the highest PLI of 78.59.</p><p><strong>Research Limitation/implication:</strong> This study is limited due to the small sample size and the number of examples.</p><strong>Originality/Value of paper:</strong> Our paper will enable consumers to determine a manufacturer’s response to product liability, and the subsequent positive effects, such as the increase of quality in consumption life.

PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 225-242
Author(s):  
Dhea Ramadani Mirwan ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Positive Effects ◽  
Net Profit ◽  
Negative Effect

The aim of this research is to prove the effect of financial leverage, profitability, net profit margin and firm size to the income smoothing. Population of this research is manufacturing companies listed at the Indonesia Stock Exchange (BEI) for the period of 2016-2018 with sampling determined by purposive sampling. Data analyzed using logistic regression (binary logistic regresion). The results of this research showed that financial leverage and profitability have negative effect to income smoothing, and at the opposite net profit margin has positive effects  to income smoothing. Whereas firm size has no effects to income smoothing

Risk Based Contingency in Project Cost Estimates

2017 ◽  
pp. 130-138
Author(s):  
Mohammed Shafique Malik
Keyword(s):  
Monte Carlo ◽  
Cost Estimation ◽  
Investment Decisions ◽  
Senior Management ◽  
Cost Estimate ◽  
Project Cost ◽  
Final Project ◽  
Calculation Methodology ◽  
Project Risks

Project Cost estimation is carried out for making investment decisions. Cost estimation is carried out during different phases of the project. Contingency in cost estimation is an important factor before releasing final cost estimate for formal approval of the project by senior management. Major Petrochemical companies use risk-based contingency calculation instead of following a standard practice of adding a certain fixed percentage to the final project cost estimate. In this chapter, cost contingency calculation methodology has been elaborated by conducting case study of a sample project. The methodology described here uses famous tool of Monte Carlo for simulation. It is pragmatic approach to calculate required cost contingency in the project cost estimate, based upon the particular project risks as compared to simply following rule of adding fixed percentage of the estimate as cost contingency in overall project cost estimate.

When Inmates Misbehave: The Costs of Discipline

1996 ◽  
Vol 76 (2) ◽  
pp. 165-179 ◽  
Author(s):  
DAVID LOVELL ◽  
RON JEMELKA
Keyword(s):  
Cost Effectiveness ◽  
Successful Treatment ◽  
Average Cost ◽  
Related Issue ◽  
Treatment Programs ◽  
Fixed Costs ◽  
Long Run ◽  
Medium Security ◽  
Treatment Policies

Reduction of infraction rates may serve as one measure of the efficacy of in-house treatment programs for psychologically disturbed inmates. To address the related issue of cost-effectiveness, the authors analyzed the costs of infractions at a medium-security prison, yielding an estimated average cost of $970 per infraction. These fixed costs do not respond to marginal changes in numbers of infractions but help to estimate the additional system costs that successful treatment may prevent in the long run. Like the costs of imprisonment in the free community, these costs need to be considered in disciplinary and treatment policies within prisons.

scholarly journals A One-Year Economic Evaluation of Six Alternative Strategies for the Management of Uninvestigated Upper Gastrointestinal Symptoms in Canadian Primary Care

2010 ◽  
Vol 24 (8) ◽  
pp. 489-498 ◽  
Author(s):  
Alan N Barkun ◽  
Ralph Crott ◽  
Carlo A Fallone ◽  
Wendy A Kennedy ◽  
Jean Lachaine ◽  
...  
Keyword(s):  
Cost Effectiveness ◽  
Proton Pump Inhibitor ◽  
Proton Pump ◽  
Gastrointestinal Symptoms ◽  
Cost Effective ◽  
Upper Gastrointestinal Symptoms ◽  
Management Approaches ◽  
The Cost ◽  
Relevant Range ◽  
Upper Gastrointestinal

BACKGROUND: The cost-effectiveness of initial strategies in managing Canadian patients with uninvestigated upper gastrointestinal symptoms remains controversial.OBJECTIVE: To assess the cost-effectiveness of six management approaches to uninvestigated upper gastrointestinal symptoms in the Canadian setting.METHODS: The present study analyzed data from four randomized trials assessing homogeneous and complementary populations of Canadian patients with uninvestigated upper gastrointestinal symptoms with comparable outcomes. Symptom-free months, quality-adjusted life-years (QALYs) and direct costs in Canadian dollars of two management approaches based on the Canadian Dyspepsia Working Group (CanDys) Clinical Management Tool, and four additional strategies (two empirical antisecretory agents, and two prompt endoscopy) were examined and compared. Prevalence data, probabilities, utilities and costs were included in a Markov model, while sensitivity analysis used Monte Carlo simulations. Incremental cost-effectiveness ratios and cost-effectiveness acceptability curves were determined.RESULTS: Empirical omeprazole cost $226 per QALY ($49 per symptom-free month) per patient. CanDys omeprazole and endoscopy approaches were more effective than empirical omeprazole, but more costly. Alternatives using H2-receptor antagonists were less effective than those using a proton pump inhibitor. No significant differences were found for most incremental cost-effectiveness ratios. As willingness to pay (WTP) thresholds rose from $226 to $24,000 per QALY, empirical antisecretory approaches were less likely to be the most cost-effective choice, with CanDys omeprazole progressively becoming a more likely option. For WTP values ranging from $24,000 to $70,000 per QALY, the most clinically relevant range, CanDys omeprazole was the most cost-effective strategy (32% to 46% of the time), with prompt endoscopy-proton pump inhibitor favoured at higher WTP values.CONCLUSIONS: Although no strategy was the indisputable cost-effective option, CanDys omeprazole may be the strategy of choice over a clinically relevant range of WTP assumptions in the initial management of Canadian patients with uninvestigated dyspepsia.

scholarly journals The Effect of Financial Performance Measured With Rentability Ratio Against Dividend Payout Ratio (Empirical Study on Manufacturing Companies Group Listed on BEI)

2018 ◽  
Vol 2 (01) ◽  
Author(s):  
Imas Della Fauzi ◽  
Rukmini Rukmini
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Hypothesis Test ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
F Test ◽  
Dividend Payout ◽  
Return On Equity ◽  
Net Profit

This study aims to examine whether there is a significant effect of the company's financial performance as measured by the ratio of profitability with Return on Assets (ROA), Return On Equity (ROE), Return On Investment (ROI) and Net Profit Margin (NPM) to Dividend Payout Ratio (DPR). The data collected is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2013-2015. The analysis used to know how big the influence of ROA, ROE, ROI NPM to DPR company, writer do statistical analysis done by using descriptive analysis, doubled linear regression, correlation coefficient and coefficient of determination. While testing the hypothesis using F test for simultaneous test and t test partially, using SPSS 16. Based on the results of data processing, obtained regression equation Y = 31.225 + 1.209 X₁ - 0.106 X₂ + 0.505 X₃ - 0.708 X₄ + ε, analysis results Statistics simultaneously obtained the value of determination coefficient of 28.3%. While the rest equal to 71.7% influenced by other factors. Based on hypothesis test by using significant level α = 0,05 result of F test, show that together regression model can be used to explain the relation between Return on Asset, Return On Equity, Return On Investment and Net Profit Margin to Dividend Payout Ratio. Keywords: Return on Assets, Return on Equity, Return On Investment and Net Profit Margin, Dividend Payout Ratio

scholarly journals IPTEKS PERENCANAAN LABA KONTRIBUSI PADA USAHA MANUFAKTUR

2020 ◽  
Vol 4 (2) ◽  
pp. 30
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh
Keyword(s):  
Cost Estimation ◽  
Accounting Information ◽  
Estimation Methods ◽  
Fixed Costs ◽  
Planning And Control ◽  
Cost Behavior ◽  
The One ◽  
Implicit And Explicit ◽  
The Cost ◽  
And Control

The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.

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