Analysis of the Economic Sustainability of the Supply Chain Sector by Applying the Altman Z-Score Predictor

This paper fills the gap in the financial perspective of supply chain performance measurement, related to the lack of a bankruptcy probability indicator, and proposes a predictor which is the eighth-model of the Altman Z-Score Logistic Regression. Furthermore, a bankruptcy probability ranking is established for the companies’ supply chains, according to the industry to which they belong. Moreover, the values are set to establish three categories of companies according to predictor. The probability of bankruptcy is analysed and studied for the supply chain of different industries. The building industry is revealed to have the highest probability of bankruptcy.

A conceptual framework for operational performance measurement in wholesale organisations

PurposePerformance measurement involves gaining useful information about performance. The purpose is to develop a conceptual framework to assist wholesale managers in selecting useful information to evaluate operational performance. The proposed framework identifies core operations, measures of operational performance and factors that affect the performance of wholesale organisations.Design/methodology/approachThe research essentially relies on the available literature to develop a conceptual framework and define related components. Research primary data were used to validate the framework components and to implement the framework in wholesale organisations by allocating performance factors to the different components of the proposed framework. Using a semi-structured interview design, ten face-to-face interviews were conducted with managers of ten different wholesale organisations.FindingsThe research identifies five core operations that affect the operational performance in wholesale organisations, four measures for evaluating efficiency and effectiveness in every core operation and 28 factors that influence operational performance in wholesale organisations.Originality/valueOperational performance is monitored by evaluating the achievement of efficiency and effectiveness in operations. The research introduces a performance measurement framework that identifies the required information to evaluate the efficiency and effectiveness of core operations in wholesale organisations.

The Development of Performance Measurement Research Over Three Decades: A Bibliometric Analysis

This paper provides a systematic literature review in light of performance measurement based on the Scopus database using bibliometric analysis. Performance measurement is a compelling research topic because of its imperativeness in entity success. There is no literature in regard to the analysis of the development of performance measurement research using a bibliometric analysis based on the Scopus database. This paper useful for researchers working in performance measurement research to understand the evolution of the literature and to capture future research opportunities. The core of this research is the development of performance measurement topics over several decades, from 1986-2020 using bibliometric analysis. This paper uses citation/co-citation analysis related to performance measurement to investigate the development of performance measurement research over the last three decades. 1,882 articles are investigated in this bibliometric analysis. This research figures out that performance measurement topics alter every period. The predominating performance measurement topic is benchmarking. This research also indicates that performance measurement-related research increases based on the number of publications and changes of research issues every period. This research can be used as one of the theoretical bases to observe performance measurement-related topics. Penelitian ini bertujuan meninjau literatur secara sistematis terkait pengukuran kinerja berdasarkan basis data Scopus dengan analisis bibliometrik. Pengukuran kinerja menarik untuk diteliti karena berperan penting dalam kesuksesan suatu entitas. Belum terdapat literatur terkait analisis perkembangan riset pengukuran kinerja menggunakan analisis bibliometrik berdasarkan basis data Scopus. Penelitian ini bermanfaat bagi peneliti yang bekerja di penelitian pengukuran kinerja untuk memahami evolusi literatur dan untuk menangkap peluang penelitian di masa depan. Penelitian ini berfokus pada perkembangan topik terkait pengukuran kinerja yang dibagi menjadi beberapa dekade dari tahun 1986 hingga 2020. Penelitian ini menggunakan analisis kutipan/ko-sitasi terkait dengan pengukuran kinerja untuk menyelidiki perkembangan kinerja penelitian pengukuran selama tiga dekade terakhir. 1.882 artikel diselidiki menggunakan analisis bibliometrik. Penelitian ini menemukan bahwa topik pengukuran kinerja berubah setiap periode. Topik pengukuran kinerja yang mendominasi adalah benchmarking. Penelitian ini juga menunjukkan bahwa penelitian terkait pengukuran kinerja meningkat berdasarkan jumlah publikasi dan perubahan isu penelitian setiap periode. Penelitian ini dapat dijadikan sebagai salah satu landasan teori untuk mengamati topik terkait pengukuran kinerja.

Determinants of financial performance in Albanian economic entities, case of construction industry in Albania

Financial performance mainly reflects the overall financial health of the business sector over a period of time. It shows how well an entity is using its resources to maximize shareholder’s wealth. Although a thorough assessment of a firm's financial performance takes into account many other measures, the most common performance measurement used in the area of finance are financial ratios. This paper provides a comprehensive study of the financial performance measurement literature related to the construction sector in Albania. The literature covers studies from Albania, Iran, India and Pakistan, but some international evidence has also been presented. The construction sector is chosen because of its impact on economic growth in Albania, it represents the second main sector according to its share effect on Albanian GDP. The financial ratios used to measure the financial performance of the construction sector are the debt ratio, the liquidity ratio and the profitability ratio from the period 2018-2020 for 100 construction companies in Albania. Return on Assets (ROA) is taken as the predictor variable and three financial ratios are taken as the predictive variables. This research reveals that the financial ratios have positive correlation with the dependent variable whereas the leverage ratio has negative correlation. To overcome the limitations of the forthcoming studies, the considered number of years need to be increased and other models such as Market Value Added, Capital Asset Pricing Model and Economic Value Added can be used to be tested for research to analyze other factors that may affect financial performance.

STUDI KOMPARASI MANAJEMEN SUMBER DAYA MANUSIA PERPUSTAKAAN LASA Hs DENGAN RICHARD E RUBIN

One of the factors that influence the progress of the library lies in its human resources. Reviewing library human resources can be done by analyzing several library figures who are currently concerned with reviewing human resources (HR). The figures include Lasa, Hs with his work entitled "Library Human Resource Management" and Richard. E Rubin with his work entitled "Human Resource Management in Libraries: Theory and Practice. The purpose of this study was to compare the concept of human resource management of the Lasa Hs library with Richard E Rubin. Through a literature study, the research results obtained the relevance of the two figures in determining the stages of library human resource management which include; planning, recruitment, introduction, empowerment, termination, career development, compensation, maintaining safety, comfort, measuring the performance of human resources. According to Lasa, Hs performance measurement stage is a basic need in reviewing human resources in the library itself so that its existence is very important to be applied, in contrast to Richar E Rubin who assesses all stages in library human resource management have the same value to be fulfilled without distinguishing one from the other. others, because in its application they are interconnected.