Optimization of Gross Margin in Outsourcing of Management of Inventory of Spare Parts of Production Equipment

2014 ◽  
Vol 708 ◽  
pp. 173-177
Author(s):  
Stanisław Brzeziński ◽  
Katarzyna Grondys

The subject of the paper is the presentation of the case-study of the company outsourcing the spare parts stock. As the result of the changes in the agreement between the outsourcer and the large commissioning company, the task of the outsourcing company was to standardize the margin for the individual groups of products, so far highly diversified. The research problem was to analyze the development of margins using CVA (Cash Value Added) analysis and to establish such a level of the above which will satisfy the client’s requirements and provide further employment and generating profit for the outsourcing company.

1987 ◽  
Vol 15 (3) ◽  
pp. 272-279 ◽  
Author(s):  
Roger Mace ◽  
Clive Eastman ◽  
Douglas Carroll

A male gymnast who had represented his country in Olympic gymnastics and had developed a maladaptive mental approach to performing on the pommelled horse in competition was given stress inoculation training in order to help him overcome his difficulties. Preliminary interviews revealed that immediately before competing he became very tense, his arms started to shake and he had doubts about being able to complete his routine. In addition, he was unable to use visualization, a technique which he used for mental preparation on the other five pieces of apparatus in Olympic gymnastics competitions. Further interviews also strongly suggested that the subject had developed an unconscious set of negative self-statements. An intervention programme comprising 12 sessions of training in relaxation, visualization and making positive self-statements was implemented. Recorded interviews and comments made by the subject on completion of the training indicated that the programme had been successful. For many years the subject had experienced problems performing on the pommelled horse and he had frequently suffered falls in competition. Towards the end of the stress management training programme his performance began to improve. He also became more confident and he used his stress coping skills in competition. In the National Championships he was able to relax, visualize his routine and make positive self-statements. Shortly after this competition he successfully completed his routine to a high standard without any falls to win the individual title in the Midlands Regional Championships. In a subsequent international match he again successfully performed his routine to a high standard.


2020 ◽  
Vol 12 (17) ◽  
pp. 7185
Author(s):  
Shinn-Jou Lin ◽  
Guey-Shin Shyu ◽  
Wei-Ta Fang ◽  
Bai-You Cheng

Taiwan has promoted bicycle tourism for nearly 20 years, and the bicycle paths it has constructed throughout the island are diverse in design. In the present study, an evaluation scale for bicycle path sightseeing potential was devised with a focus on the overall service quality of the paths; 30 popular bicycle paths were analyzed using a field survey, with expert consultation on quantitative indicators, and a qualitative analysis entailing interviews with people regarding the bicycle paths. A multivariate statistical analysis was performed on the quality of the service systems for these paths. The results revealed that the quality of these service systems is influenced by four principal components, namely, landscape attractiveness, image management, bicycle-specific paths, and accessibility, for a total explanatory power of 76.21%; the individual explanatory power of these components was 25.89%, 21.49%, 16.81%, and 12.03%, respectively. Bicycle path conditions, service maintenance, and cleanliness and bicycle specificity are required for future high-quality bicycle paths; diverse bicycle rental services and bicycle types, entrance visibility, and ecological introduction boards along paths are value-added factors to bicycle path quality.


Author(s):  
Anna Aminoff ◽  
Taru Hakanen

Purpose The ability to operate global distribution channels of products is commonly considered a critical determinant of a manufacturer’s competitiveness. Nowadays, many products are often complemented with value-added services challenging the efficacy of the status quo of distribution channels. Investigating this rather new phenomenon, the purpose of this paper is to provide an initial understanding of the implications of servitization for manufacturers’ global business-to-business (B2B) distribution. Design/methodology/approach The aim is to elaborate service-dominant logic (SDL) in the context of global B2B distribution. The study builds on case study data collected from a medium-sized European manufacturing company offering production equipment and solutions, and three of its global distributors. Findings The results indicate that the co-producing customer value, the increasing role of operant resources of both a distributor and a manufacturer, and triadic co-creation between a manufacturer, a distributor and an end customer have increasing importance in the indirect distribution network. Research limitations/implications Data are limited to data collected from a single in-depth case study. The results of this study should be investigated by collecting more data in a broader context in the form of surveys. Practical implications Several guidelines related to global distribution are developed for managers, and current distributor selection criteria are completed to meet the needs of this servitization approach. Originality/value Empirical research on servitizing manufacturers with global B2B distribution is scarce. This paper employs SDL to provide an in-depth understanding of the implications of servitization for distribution.


2015 ◽  
Vol 2 (3) ◽  
pp. 301-303
Author(s):  
Charu Dhankar

The nature nurture issue has been an important debate in all aspects of the individual development. According to Jensen’s heritability ratio, hereditary has an impeccable influence in the development process. Based on these, dermatoglyphics has been used in the present case study in order to observe the innate potential of an individual, to give parents an insight into their child’s hidden potential and to groom them effectively. The present case study is confined to the acquiring methods and unique quotients of the subject. The findings of the study revealed the unique quotients of the subject and the best suitable acquisition method for the subject.  Aim/Purpose: To test the methods of learning and unique quotients of the subject with the help of Dermatoglyphics Multiple Intelligence Test DMIT.  Int. J. Soc. Sci. Manage. Vol-2, issue-3: 301-303 DOI: http://dx.doi.org/10.3126/ijssm.v2i3.12651 


2016 ◽  
Vol 32 (4) ◽  
pp. 291-305 ◽  
Author(s):  
Hakan Adanacioglu

AbstractThe objective of this study is to explore the main factors that drive decisions of farmers to sell their products directly to consumers through farm direct marketing channels. A case study on cherry growers on the subject of direct marketing, which is one of the alternative marketing options in agricultural products marketing for farmers, is examined in this study. In addition, further suggestions are put forward on how to improve the use of direct marketing strategies by farmers in Turkey. An ordinal logistic regression analysis model was used to analyze the effects of agricultural businesses and demographic features on the tendency of growers to choose direct marketing channels in cherry selling. According to these model results, the cherry farming experience of the growers, the size of the cherry orchard, the level of specialization in cherry production, and the gross margin per hectare for cherry production have a statistically significant impact on the tendency of the growers to choose direct marketing channels in cherry selling. In particular, the growers whose experience is more than 20 yr, the farms that are semi-specialized, the farms providing a gross margin of more than US$5506 ha−1, and the farms having a cherry orchard between 1 and 2 ha in size were determined to have more of a tendency for direct marketing. These results show that owners of medium-sized farms are more interested in direct marketing. According to the interviewed cherry growers, the most important factor limiting their participation in direct marketing is that there are no organizations that will help them meet their direct marketing goals and build direct marketing arrangements between themselves and their consumers.


Author(s):  
Mohd. Najmi Adlani Siregar ◽  
Mesiono ◽  
Salamuddin

This study aims to determine the learning strategies of Islamic Religious Education teachers in improving student self control in SMA Negeri 4 Binjai. To answer the research problem, researchers describe how the learning strategies of Islamic Religious Education teachers in improving student self control, and what are the inhibiting and supporting factors for implementing Islamic religious education learning strategies in improving student self control in SMA Negeri 4 Binjai. This study uses a qualitative method with the type of case study research so that this research problem can be explored in detail. Data collection techniques used were interviews, observation, and study of documents. The technique of guaranteeing the validity of the data is carried out by testing the data credibility, the dependability test, and the confirmation. Data analysis techniques used are data collection, data reduction, data presentation, and drawing conclusions. The result is PAI teacher learning strategies using several strategies including expository learning strategies, inquiry learning strategies, problem based learning strategies and cooperative learning strategies. In addition, the school has several strategies in improving student self control, namely the Individual approach to students, habit of doing positive things, organizing good programs and establishing joint responsibility to improve students' Self Control. Supporting and inhibiting factors in improving students' Self Control in SMA 4 Binjai In applying Self Control, there are several supporting factors. As the principal, teachers, staff and students provide good support and support all types of programs that are held. The inhibiting factor is that the infrastructure facilities are inadequate for learning given the large number of students who need conducive learning places. On the other hand learning time constraints become a barrier considering the lack of PAI learning hours which can only be used for the delivery of material demanded by the curriculum (syllabus) so that improvements in implementing self control cannot take place properly.


2019 ◽  
Vol 11 (3) ◽  
pp. 1-20
Author(s):  
Colin Borg

Abstract Objective: The aim of this paper is to analyse the extent of student involvement in higher education governance by considering Malta as a case study. When analysing participation within institutions, two main players are involved: students and staff. Methodology: The author uses a hybrid of methodological tools to analyse the subject matter. A review of the existing literature is compounded with document analysis and the collection of unpublished institutional data. Findings: Student participation in the governance of higher education institutions (HEIs) is becoming a pressing reality. Students, who are the institutional clients, are a crucial key player in the manner in which HEIs are governed and managed. Therefore, HEIs have an interest in ensuring effective student participation. Various mechanisms are available and student participation is not always at an optimum level. Value Added: This paper analyse in detail two main mechanisms of student participation: elections and academic feedback. A qualitative analysis is provided in order to measure the extent of participation. Elections are an important tool to elect student representatives while study-unit and course feedback provide valuable information to improve teaching and learning. Recommendations: Further research is required in order to determine the quality of student participation in academic boards and committees. Therefore, the quantitative analysis is to be embraced with qualitative data. Furthermore, HEIs are to study ways in which they can create more participatory tools within their complex governing arrangements. The issue of involving more established student societies, which are not intrinsically part of the governing structures, is also essential.


2020 ◽  
Vol 8 (5) ◽  
pp. 80-95
Author(s):  
Gigin bian rosmila ◽  
Rizal Yaya ◽  
Firman Pribadi

Health services in Indonesia have led to the National Health Insurance. Hospitals that serve BPJS participants are paid using a package system based on INA CBG rates. Payment of claims to advanced health facilities is differentiated by type of hospital. Type D hospitals have the lowest INA CBG rates, so they must calculate the unit cost of each procedure given based on the diagnostic group. The purpose of this study was to determine the comparison of the unit cost of hemodialysis measures with INA CBG rates and to find out if there are non-value-added activities in services. This type of research was a qualitative case study. The subject of the study was Muhammadiyah Siti Aminah General Hospital. The object used was all activities that support the occurrence of hemodialysis outpatient services. Data analysis used Activity Based Costing Baker modification. The results shows a unit cost of HD action in 2018 of Rp. 724.725. INA CBG rate for hemodialysis action in Type D Hospital is Rp. 737.700,-.  So that a positive difference is obtained between the INA CBG rate and the HD unit cost of Rp. 12,975 -. RSUMSA has not been able to conduct supporting examinations in accordance with the specified standards because the costs incurred will be very high and will cause losses because they exceed INA CBGS tariffs and no potential non-value added activities are found. Keywords: Unit Cost; Hemodialisis; Tarif INA CBG


2016 ◽  
Vol 12 (1) ◽  
Author(s):  
Atif Hassan ◽  

Purpose:- The trend of merger and acquisition is increasing in the Pakistani banking sector. The purpose of this study is to find out the basic factors which beguile banks for the merger and acquisition. Methodology/Sample:- In this study researcher took the sample size 2 as two merger cases one is happened in year 2010 (Faysal Bank & RBS) and one in 2007 (SAMBA & CCB). Researcher critically analyzed the pre and post-merger performance of FAYSAL BANK & RBS and SAMBA &CCB with the help of five financial ratios, net interest margin ratio, Gross margin ratio, ROE, Debt ratio, Debt to equity ratio. The Researcher utilized the t-test for testing the hypothesis. This study has adopted exploratory research as its first research technique which helped us in clarifying the research problem. Many constraints have been faced during this study for example bankers were hesitating to fulfill the questionnaires. Findings:- The result of this study suggests that after merger and acquisition firms can increase synergy and can decrease the risk of solvency but merger and acquisition is not significant for the shareholders’ wealth (result will change with the different case). Practical Implications:- This study acquires the knowledge about the emerging trend of merger and acquisition and in future implement this knowledge in an effective way. In addition to that, this study will provide information that why companies take the decision of merger and acquisition.


2021 ◽  
Vol 4 (2) ◽  
pp. 238-245
Author(s):  
Meena Kharel ◽  
Yuga Nath Ghimire ◽  
Krishna Prasad Timsina ◽  
Surya Prasad Adhikari ◽  
Sanjiv Subedi ◽  
...  

Wheat is the third most important cereal crop of Nepal after rice and maize in terms of area. The study on profitability and marketing of wheat was conducted in the Rupandehi district in 2019. The household survey, focus group discussion, interview with the individual market actors such as input suppliers, producers, collectors, wholesalers, millers, and retailers in selected clusters was carried out. The study showed that the Benefit-Cost Ratio of wheat production (BCR) was 1.87. The marketing margins at three different levels of marketing farm-wholesale, wholesale-retail, and farm-retail were also analyzed. The farm-retail marketing margin was found highest (31.42%) and the farm-wholesale marketing margins were less (15.78%). The producers’ share in consumer price was 68.5% and the total gross margin was 56.36%.  This showed if value-added activities are absent in the chain, the shorter chain can provide a higher margin to farmers by bypassing the intermediaries.


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