scholarly journals The impact of multi-criteria performance measurement on business performance improvement

2013 ◽  
Vol 6 (2) ◽  
Author(s):  
Fentahun Moges Kasie ◽  
Alemu Moges Belay
Keyword(s):  
Performance Measurement ◽  
Performance Improvement ◽  
Business Performance ◽  
The Impact

Supplier performance measurement system use, relationship trust, and performance improvement: a dyadic perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vieri Maestrini ◽  
Andrea Stefano Patrucco ◽  
Davide Luzzini ◽  
Federico Caniato ◽  
Paolo Maccarrone
Keyword(s):  
Performance Measurement ◽  
Performance Improvement ◽  
Measurement System ◽  
Structural Equation ◽  
Performance Measurement System ◽  
Content Type ◽  
Performance Improvements ◽  
Supplier Performance ◽  
Performance Measurement Systems ◽  
The Impact

PurposeGrounding on resource orchestration theory, this paper aims to study the relationship between the way buying companies use their supplier performance measurement systems and the performance improvements obtained from suppliers, with relationship trust identified as a mediator in the previous link.Design/methodology/approachThe authors design a conceptual model and test it through structural equation modelling on a final sample of 147 buyer-supplier responses, collected by means of a dyadic survey.FindingsResults suggest that the buyer company may achieve the most by balancing a diagnostic and interactive use of the measurement system, as they are both positively related to supplier performance improvement. Furthermore, relationship trust acts as a mediator in case of the interactive use, but not for the diagnostic. This type of use negatively affects relationship trust, due to its mechanistic use in the buyer-supplier relationship.Originality/valueThe authors’ results contribute to the current academic debate about supplier performance measurement system design and use by analyzing the impact of different supplier performance measurement system uses, and highlighting their relative impact on relationship trust and supplier performance improvement. From a methodological perspective, adopting a dyadic data collection process increases the robustness of the findings.

scholarly journals Business performance measurement for mechanical engineering and metalworking companies: case of Latvia

2019 ◽  
Vol 9 (3) ◽  
pp. 105-112
Author(s):  
Inese Mavlutova ◽  
Bary Mavlutov
Keyword(s):  
Performance Measurement ◽  
Financial Performance ◽  
Performance Improvement ◽  
Business Performance ◽  
Mechanical Engineering ◽  
Financial Analysis ◽  
Scenario Planning ◽  
Actual Performance ◽  
Jel Codes ◽  
Alternative Action

Business performance depends on the manager’s competence to take adequate decisions. The professional manager’s decision can improve the financial performance and position of the company. Analysis of business performance gives businesses a framework in which can set goals, measure actual performance in comparing with these goals and develop scenario planning to evaluate alternative action. The purpose of this article is to investigate the present performance of companies in the mechanical engineering and metalworking sector, to prepare proposals for management and financial performance improvement in these companies. As a result of the research, the authors have drawn recommendations in order to carry out business performance measurement. Keywords: Business performance, business activity, financial analysis, mechanical engineering and metalworking sector. Jel Codes: D220, D240, M110, O14.

scholarly journals Entrepreneurial Orientation and Organizational Commitment in SMEs as Form of Business Performance Improvement

2020 ◽  
Author(s):  
Mukson . ◽  
Hamidah . ◽  
Anton Satria Prabuwono
Keyword(s):  
Organizational Commitment ◽  
Performance Improvement ◽  
Entrepreneurial Orientation ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Structural Equations ◽  
Survey Method ◽  
Technical Data ◽  
Medium Enterprises ◽  
The Impact

Small and Medium Enterprises (SMES) play an important role in economic growth throughout the world. The objective of this study is to determine and analyze the impact of entrepreneurial orientation and organizational commitment in SMES as a form of improvement in business performance in Indonesia. This study uses a quantitative approach with the survey method of 6,708 SMES who have a business license. This study will be taken 200 samples, with a random backup technique of 10%, spread across 17 districts. Analysis of technical data in this study uses structural equations modeling (SEM) using AMOS Software. The results of the study is similar with the empirical data received. The result of the entrepreneurship orientation tests is partially proved positive and significant effect on the organizational commitment performance. Entrepreneurial orientation variables are not proven as positive and significantly in improving the SME performance. Organizational commitments are not proven as positive and significant effect on SME performance. Entrepreneurial orientation does not prove to be an intermediary between organizational commitment variables in SME performance. Keywords: Entrepreneurial Orientation, Organizational Commitment, SMEs Performance

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

scholarly journals A Study on the Impact of R&D Intensity on Business Performance: Evidence from South Korea

2021 ◽  
Vol 7 (2) ◽  
pp. 135
Author(s):  
Hun Park ◽  
Jun-Hwan Park ◽  
Sujin Lee ◽  
Hyuk Hahn
Keyword(s):  
South Korea ◽  
Research And Development ◽  
Business Performance ◽  
Decision Makers ◽  
The Other ◽  
Research Groups ◽  
Innovative Firms ◽  
The Impact ◽  
Knowledge Services

The role of R&D (research and development) intensity on the effect of knowledge services on the business performance of firms has been discussed by using PLS-SEM and PLS-MGA methods. Research groups were divided into two groups, innovative and non-innovative. Respondents were classified into innovative firms if their R&D intensity was over 3% and vice versa. PLS-SEM and PLS-MGA results were compared for two groups and valuable insights were extracted. For innovative firms, knowledge services seemed to be verified and processed by the decision makers and utilized to achieve their business performance. On the other hand, a large number of non-innovative firms seemed to have a stronger tendency to utilize knowledge services directly for their business without sufficient verification by the decision makers.

scholarly journals The Impact of Mergers and Acquisitions and Sustainability on Company Performance in the Pharmaceutical Sector

2021 ◽  
Vol 13 (12) ◽  
pp. 6525
Author(s):  
Diana Marieta Mihaiu ◽  
Radu-Alexandru Șerban ◽  
Alin Opreana ◽  
Mihai Țichindelean ◽  
Vasile Brătian ◽  
...  
Keyword(s):  
Stock Market ◽  
Mergers And Acquisitions ◽  
Performance Improvement ◽  
Score Function ◽  
Pharmaceutical Companies ◽  
Company Performance ◽  
Direct Impact ◽  
Pharmaceutical Sector ◽  
Financial Measures ◽  
The Impact

The primary goal of this study was to determine the impact of mergers and acquisitions (M&A) and the environmental, social, and governance (ESG) sustainability scores of companies. In this regard, efforts to measure and analyze the evolution of a company’s performance, taking into account financial and non-financial measures using a score function, are adapted to the pharmaceutical sector. The sample consisted of 100 leading pharmaceutical companies, ranked by stock market capitalization, who registered 30% (n = 492) of the total M&A transactions over the study period (2010–2020). There was a direct and positive link between the M&A process and the evolution of company performance. The ESG score, as an indicator for measuring sustainability, has a positive and direct impact on company performance, indicating that a high ESG score determines an increase in company performance. A similar impact is identified for companies involved in M&A processes, meaning that companies in the pharmaceutical sector tend to register a performance improvement.

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