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2022 ◽  
Vol 12 ◽  
Author(s):  
Guanghui Jin ◽  
Qingjuan Jiang ◽  
Xiaolin Liu

We examined whether and how managerial ability affects the relationship between customer concentration and corporate performance. Based on a novel measure of managerial ability, we found that customer concentration has a significant negative effect on corporate performance, while managerial ability can mitigate this effect. The negative effect of customer concentration is only significant in the subsample of low ability and lower efficiency in asset utilization, while the moderating effect of managerial ability is significant for all levels of asset utilization efficiency and more significant for firms with a lower gross margin. The results are robust to numerous robustness tests and endogeneity concerns. Additional analysis of mechanisms shows that in addition to superior operating ability, competent managers select major customers who are more beneficial to their company and decrease the sensitivity of their research and development (R&D) investment to customers. These findings indicate that the heterogeneity of managerial ability plays an important role in the supplier–customer context when the supplier firm generally faces one or more concentrated customers.


Nutrients ◽  
2022 ◽  
Vol 14 (2) ◽  
pp. 295
Author(s):  
Guillermo Paraje ◽  
Daniela Montes de Oca ◽  
Juan Marcos Wlasiuk ◽  
Mario Canales ◽  
Barry M. Popkin

This study evaluates the impact of Chile’s innovative law on Food Labeling and Advertising, enacted in June 2016, on employment and real wages and profit margins for the food and beverage manufacturing sectors in the 2016–2019 period, using unique company-specific monthly data from Chile’s tax collection agency (measuring aggregate employment, real wages, average size of firms, and gross profit margins of the food and beverage manufacturing sector). Interrupted-time series analyses (ITSA) on administrative data from tax-paying firms was used and compared to synthetic control groups of sectors not affected by the regulations. ITSA results show no effect on aggregate employment nor on the average size of the firms, while they show negligible effects on real wages and gross margin of profits (as proportion of total sales), after the first two stages of the implementation (36 months), despite significant decreases in consumption in certain categories (sugar-sweetened beverages, breakfast cereals, etc.). Despite the large declines found in purchases of unhealthy foods, employment did not change and impacts on other economic outcomes were small. Though Chile’s law, is peculiar there is no reason to believe that if similar regulations were adopted elsewhere, they would have different results.


Author(s):  
Artur Jacek Kożuch

Contemporary management concepts in public organisations emphasize the adaptation and implementation of selected management methods tested in commercial sector organisations. They are used to improve the processes of providing public services and to ensure savings, especially in terms of the level of costs. One such instrument is variable cost accounting, which, through the gross margin value, allows to assess both the ability of an organisation to provide specific services and to ensure the widest possible range of services, as well as to identify those who are responsible for the functioning of selected responsibility centres. The study attempts to present an algorithm of conduct ensuring the effective use of variable cost accounting in the process of improving the operation of public organisations.


Agro-Science ◽  
2021 ◽  
Vol 21 (1) ◽  
pp. 61-67
Author(s):  
T.C. Okoh ◽  
P.I. Opata ◽  
I.I. Umaru

The gap in supply and demand of rice could be due to observable differentials in the allocative efficiency of the rice farmers in Nigeria. Therefore, the study focused on the determinants of resource-use efficiencies and profitability of lowland rice farmers of Enugu State, Nigeria. A multistage sampling technique was used to collect cross-sectional data from 300 smallholder rice farmers across the six agricultural zones of the State. The gross margin (GM) analysis was used to estimate the profitability while the marginal value productmarginal factor cost (MVP-MFC) was used to evaluate the efficiency of rice farming. The Stochastic Frontier Cost Function was also used to estimate the determinants of resource use efficiency among lowland rice farmers in Enugu state. The results from the GM showed that rice production is profitable with an average rate of returns on investment (ROI) of 2.80. The MVP-MFC analysis showed that all the input factors hypothesized were over-utilised indicating the existence of large-scale resource-use inefficiency among lowland rice farmers of the state. Education and age were the only socio-economic variables that affected the allocative efficiency of the rice farmers. The study recommends a farm-level policy directed towards the encouragement of younger adults since they are more likely to adopt innovation and boost efficiency and investment in extension education for advisory services to facilitate resource-use efficiencies.


2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Abd Allah Tariq Bashir

The economic of production of vegetable crops grown in northern Omdurman, Khartoum State Sudan This study was carried out to estimate the profitability in terms of gross margins ol'the main vegetable crops grown in the area. Sampled farmers were randomly selected through a field survey during 2006/2007 agricultural season, and the collected data was subjected to descriptive statistics and gross margin analysis, in addition to the estimation of the benefit cost ratio. The results revealed that the vegetable crops under investigation arc profitable to farmers. Tomato crop scored the highest gross margin, followed by onion and lastly potato crop. Agricultural operation was the highest cost item for onion and tomato crops, while the agricultural inputs recorded the highest item for potato crop


2021 ◽  
Vol 6 (4) ◽  
pp. 408-415
Author(s):  
Ranju Acharya ◽  
Ujjwal Tiwari

The majority of the population (66%) in-country “Nepal” are engaged in agriculture. However, domestic production finds it difficult to meet the annual demand of the people. Hence, people are moving from subsistence agriculture to embrace mushroom farming. This study focuses on economic analysis and analysis of the present status of mushroom farming and enterprise in this country. The study was conducted in the land area of Kalika Municipality and Bharatpur Metropolitan City. 30 mushroom farmers with two huts and at least three years of experience were selected from the study area. The primary data were collected through face-to-face interviews with the farmers, focus group discussion (FGD) and key informant interviews (KII). The secondary data was collected through various published articles and documents. The data analysis was done using basic statistics and a regression function. The benefit-cost ratio is 2.54 and a high gross margin is NRs.490,876.65 per kattha per year. The return to scale (RTS) is 0.80. Five marketing channels are present among which wholesalers and local collectors contributed the highest percentage of the share. However, the dominance of the intermediaries, timely unavailability of inputs, price fluctuation, disease and pest infestation were the major constraints. Disease and pest control, formation of the producer organization, improvised cultivation practices, timely and affordable availability of quality can be the major solution measures. Whereas, suitable climatic conditions, high productivity and growing market demand are the strengths of mushroom production in this study area. Mushroom farming is found to be a profitable business concerning competitive and comparative markets. 


2021 ◽  
Vol 6 (4) ◽  
pp. 483-488
Author(s):  
R. Sultana ◽  
M. H. Rahman ◽  
M. R. Haque ◽  
M. M. A. Sarkar ◽  
S. Islam

The present study was conducted in five districts namely Mymensingh, Ranpur, Pabna, Rajshahi and Chapainwabganj in Bangladesh. The objectives of the study were i) to identify the socio-economic characteristics of Aus rice growers; ii) to estimate profitability and productivity of Binadhan-19 in the study areas; and iii) to find out the major preferences and constraints for the variety cultivation. A total of 200 farmers were randomly selected (40 from each location) to collect the data with a pre-designed questionnaire. The distribution of the farmers by age showed that the mean age for Binadhan-19 cultivated farmers was 43 years. In the study areas among the farmer 86% was educated. Farmers average experience was 20 year and income were Tk. 235066 (USD 2611.84) per year. Per hectare average yield of rice was 1.37 ton. It was estimated that, to produce one kilogram of rice, total cost incurred was Tk. 14 where per kg average selling price of rice was Tk. 17. The average gross return and gross margin of rice cultivation were found Tk. 90679 (USD 1007.54)/ha and Tk. 51290 (USD 559.88)/ha, respectively. Per hectare average net return was Tk. 2459 (USD 27.32) which was found to be highest in Chapainwabganj Tk. 29739 (USD 330.43) and lowest in Rangpur Tk. 12692 (USD 141.02) district. BCR on total cost basis was found 1.37. The highest preference was for neat rice 98% and the highest constrain said by the farmer was crop destroy by animal and bird of paddy for early ripening in Binadhan-19 cultivation.


Animals ◽  
2021 ◽  
Vol 12 (1) ◽  
pp. 30
Author(s):  
Dwayne Shiels ◽  
Jason Loughrey ◽  
Cathy M. Dwyer ◽  
Kevin Hanrahan ◽  
John F. Mee ◽  
...  

Lamb mortality is a key factor influencing ewe productivity and profitability. The current study investigated risk factors associated with and management practices implemented on sheep farms to reduce lamb mortality. A survey consisting of 13 multiple-part questions (57 separate questions) was administered to all sheep farmers participating in the Teagasc National Farm Survey, representative of the Irish national population of sheep farms. A total of 60% of respondents identify mating or lambing date, and this practice tended to be associated with reduced lamb mortality (1.2%, p = 0.08). Individual lambing pens were used by 88% of farmers, but 26% did not clean or disinfect them. A total of 79% and 9.5% of farmers applied iodine to all lambs’ navels and administered antibiotics to all lambs to treat and/or prevent diseases, respectively. Most farmers vaccinated their ewes (86%) and lambs (79%) against clostridial diseases and/or pasteurellosis; 13% vaccinated against abortion agents. Lamb mortality tended to be lower (Kruskal–Wallis (KW) = 2.749; p = 0.09) on farms that used stomach tubing, heat box, iodine, hospital, and individual pens compared with farms that do not implement all those practices. Predators, lamb birth weight, and diseases were perceived by respondents to be the three main causes of live-born lamb mortality. The gross margin is significantly higher on lowland farms by €37 per ewe compared with hill farms (Kruskal–Wallis (KW) = 4.056; p < 0.001). The combination of full-time farming and the use of hospital and individual pens improved gross margin (€18/ewe, p = 0.028). It is concluded that on-farm management practices affect both lamb mortality and flock gross margin.


Animals ◽  
2021 ◽  
Vol 12 (1) ◽  
pp. 7
Author(s):  
Collins Wakholi ◽  
Shona Nabwire ◽  
Juntae Kim ◽  
Jeong Hwan Bae ◽  
Moon Sung Kim ◽  
...  

To minimize production costs, reduce mistakes, and improve consistency, modern-day slaughterhouses have turned to automated technologies for operations such as cutting, deboning, etc. One of the most vital operations in the slaughterhouse is carcass grading, usually performed manually by grading staff, which creates a bottleneck in terms of production speed and consistency. To speed up the carcass grading process, we developed an online system that uses image analysis and statistical tools to estimate up to 23 key yield parameters. A thorough economic analysis is required to aid slaughterhouses in making informed decisions about the risks and benefits of investing in the system. We therefore conducted an economic analysis of the system using a cost-benefit analysis (the methods considered were net present value (NPV), internal rate of return (IRR), and benefit/cost ratio (BCR)) and sensitivity analysis. The benefits considered for analysis include labor cost reduction and gross margin improvement arising from optimizing breeding practices with the use of the data obtained from the system. The cost-benefit analysis of the system resulted in an NPV of approximately 310.9 million Korean Won (KRW), a BCR of 1.72, and an IRR of 22.28%, which means the benefits outweigh the costs in the long term.


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