scholarly journals Improving decision-making through material flow cost accounting: the case of VietGreen bottled mineral water company

2021 ◽  
pp. 1-12
Author(s):  
Thuy Thanh Tran ◽  
Christian Herzig
Keyword(s):  
Decision Making ◽  
Social Responsibility ◽  
Economic Performance ◽  
Material Flow ◽  
Mineral Water ◽  
Cost Accounting ◽  
Strategic Objectives ◽  
Water Company ◽  
Bottled Mineral Water

VietGreen, headquartered in the South of Vietnam, is a bottled mineral water company striving towards becoming a leading mineral water producer with a strong reputation for social responsibility and integrity. This case describes VietGreen’s decision to explore the potential of material flow cost accounting (MFCA) for enhanced eco-efficiency and achieving the company’s long-term goals. It introduces the students to the company’s major challenges in meeting existing and newly introduced environmental regulations and in dealing with various controversial perspectives of managers involved in a project to implement MFCA. The focal questions of the case are why and how the company’s management should invest in and apply MFCA to implement its major strategic objectives. In particular, it focuses on the tension between measures improving either environmental or economic performance as well as the search for solutions contributing to both types of goals.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DALAM MEMINIMALKAN PRAKTIK MANAJEMEN LABA

2018 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Budi Gautama Siregar
Keyword(s):  
Decision Making ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Management Practices ◽  
Accounting Systems ◽  
Corporate Social

Information earnings, a key element in the 􀏔inancial statement, as stated in the Statement ofFinancial Accounting Concepts (SFAC) No. 2 is very important for those who use it because its predictivevalue. Earnings management can be applied in the preparation of 􀏔inancial statements through creativeaccounting practices, the choice of accounting methods, the classi􀏔ication of accounting systems andthe timing of the transaction. Earnings management practices can also done through the electionmethod of inventory accounting, depreciation of 􀏔ixed assets, capitalization of pensions, in􀏔lation, andamortization. Corporate Social Responsibility (CSR) activities disclosed by the company will give goodimpact for the company itself in the long term. The higher the company implemented corporate socialresponsibility, the lower the activity of management to manage earnings to its interests. Due to the􀏔inancial statements prepared by the management will be read and analyzed by stakeholders as a basisfor decision making, management is required to prepare honest 􀏔inancial statements. Disclosure ofcorporate social responsibility that is increasingly widespread will improve the image of the companyand increase of the pro􀏔its to be earned by the company ultimately.

scholarly journals Network Optimization of Packaging Water Factory "Aeta" by Using Critical Path Method (CPM) in Tirta Taman Sari Drinking Water Company, Madiun City

Jurnal Varian ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 11-18
Author(s):  
Faiz Ainur Razi ◽  
Wanda Wira Yudiarti
Keyword(s):  
Drinking Water ◽  
Network Optimization ◽  
Mineral Water ◽  
Critical Path ◽  
Analytical Techniques ◽  
Bottled Water ◽  
Production Schedule ◽  
Critical Path Method ◽  
Water Company ◽  
Bottled Mineral Water

Project management is a new thing with the development of two analytical techniques used for planning, scheduling, and decision making on projects to be carried out so that they can be carried out optimally and efficiently. These two analytical techniques are the Critical Path Method (CPM) and Project Evaluation and Review Technique (PERT). Network optimization for the project is very important for the production of with "Aeta" brand Bottled Mineral Water produced by drinking water company in Madiun. This optimization is carried out in order to find out the production schedule of bottled water, there are 4 packages produced namely cups, 1.5 L bottles, 600 ml bottles, and gallons. After scheduling using the Critical Path Method, ie bottled water production will be more profitable if more products are in Gallon packaging. Because the Gallon packaging will save time this happens because the Gallon packaging does not go through cardboard packaging.

scholarly journals The behavior of Brazilian companies shares return under social responsibility

2019 ◽  
Vol 24 (3) ◽  
pp. 49
Author(s):  
Fernanda Bojikian Cavenaghi ◽  
Tabajara Pimenta Junior ◽  
Rafael Moreira Antônio ◽  
Fabiano Guasti Lima ◽  
Ana Carolina Costa Corrêa
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Performance ◽  
Corporate Sustainability ◽  
Cointegration Test ◽  
Business Practices ◽  
Socially Responsible ◽  
Corporate Social ◽  
Stationarity Tests

Several scientific studies seek to establish a relationship between the adoption of corporate social responsibility practices and financial and/or economic performance of companies. There are no definitive answers to this question. Compared performance of ISE – Índice de Sustentabilidade Empresarial (Index of Corporate Sustainability) and Ibovespa index, both from Brazilian stock market, is often used to characterize the influence of good business practices in this area. This work investigated this question in an innovative prism. Instead of using directly that index returns series, we constructed a portfolio composed only of companies that remained in ISE portfolio over the five years from 2012 to 2016, and compared their performance with a portfolio of an equal number of companies, taken among the most liquid ones that continuously participated in the Ibovespa portfolio in same period. For this purpose, we used Mann-Whitney averages comparison test, return series stationarity tests – Augumented Dickey-Fuller and Phillips-Perron - and Engle-Granger cointegration test. The results showed higher average returns for portfolio of socially responsible companies, indicating a growth of their returns compared to portfolio of conventional companies, and showed, however, a tendency to balance in long term run.

Dynamic Decision Making Using the Balanced Scorecard Framework

2015 ◽  
Vol 91 (5) ◽  
pp. 1441-1465 ◽  
Author(s):  
Kerry A. Humphreys ◽  
Michael Shayne Gary ◽  
Ken T. Trotman
Keyword(s):  
Decision Making ◽  
Balanced Scorecard ◽  
Data Availability ◽  
Dynamic Decision Making ◽  
Control Group ◽  
Strategic Objectives ◽  
The Balanced Scorecard ◽  
Impact Performance ◽  
Experiment Control

ABSTRACT This study examines the effects that two balanced scorecard framework (BSF) elements, causal linkages between strategic objectives (“causal linkages”) and time delay information (“delays”) in a strategy map, have on long-term profit performance in a dynamic decision-making environment. Using a computer-based simulation task, we conduct a 3 × (4) experiment (control group; causal linkages without delays; causal linkages with delays; four simulation rounds) and find that managers presented with causal linkages without delays generate greater long-term profit compared to a control group. For managers presented with causal linkages with delays, long-term profit generation is higher than the control group, but is not significantly different from the causal linkages without delays treatment. Those managers presented with causal linkages with delays, however, demonstrate learning across the four simulation rounds. In contrast, learning is found to plateau for the causal linkages without delays treatment and is not present for the control group. We also examine the cognitive mechanism through which these two BSF elements impact performance, by measuring the accuracy of two components of managers' mental models. Data Availability: Experimental materials are available upon request from the authors.

scholarly journals Pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kinerja Karyawan PT. Sumber Bening Lestari

2020 ◽  
Vol 2 (2) ◽  
pp. 21
Author(s):  
Alfiah Said ◽  
Widi Astutik
Keyword(s):  
Statistical Analysis ◽  
Empirical Evidence ◽  
Leadership Style ◽  
Mineral Water ◽  
Employee Performance ◽  
Sampling Techniques ◽  
Community Needs ◽  
Water Company ◽  
Bottled Mineral Water ◽  
Descriptive Statistical Analysis

PT Sumber Bening Lestari is an attractive bottled mineral water company for various community needs, the company is located in Pandaan, East Java. This study aims to examine and provide empirical evidence about the analysis of the influence of leadership style and compensation on employee performance at PT Sumber Bening Lestari. The research instrument used was a questionnaire distributed to 70 employees of the production department taken using purposive sampling techniques. Furthermore, the collected data was analyzed using statistical analysis, namely descriptive statistical analysis and inferential statistical analysis. The results of this study indicate the results of the study found that leadership style variables influence employee performance, compensation variables affect employee performance and simultaneously leadership style variables and compensation affect the performance of employees of PT Sumber Bening Lestari Pandaan

Issues of Capacity and Decision-Making in the Context of Delirium

2015 ◽  
Vol 24 (4) ◽  
pp. 140-145
Author(s):  
Kevin R. Patterson
Keyword(s):  
Decision Making ◽  
Patient Autonomy ◽  
Care Setting ◽  
Cognitive Change ◽  
Treatment Team ◽  
Precipitating Factors ◽  
Term Care ◽  
Decision Making Capacity ◽  
Fundamental Consideration

Decision-making capacity is a fundamental consideration in working with patients in a clinical setting. One of the most common conditions affecting decision-making capacity in patients in the inpatient or long-term care setting is a form of acute, transient cognitive change known as delirium. A thorough understanding of delirium — how it can present, its predisposing and precipitating factors, and how it can be managed — will improve a speech-language pathologist's (SLPs) ability to make treatment recommendations, and to advise the treatment team on issues related to communication and patient autonomy.

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