cost strategy
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2022 ◽  
Vol 12 (1) ◽  
pp. 32-42
Author(s):  
Elian Susanti ◽  
Ridwan Nurazi ◽  
Fachruzzaman Fachruzzaman ◽  
Saiful Saiful ◽  
Dodi Hardinata

The purpose of this study is to analyze the implementation of competitive advantage in equity participation in PT Bank Pembangunan Daerah for the period of October 2020 which is still in the category of Commercial Banks Based on Business Activities 1. Specifically, this research also tries to build the best implementation model for regional capital participation to PT Bank Pembangunan Daerah which is integrated with the planning and budgeting system and integrated with regional development priorities. We operate qualitative method which aims to get the real picture by developing a process analysis using direct data sources from informants totaling 27 people with very competent status in the field of regional capital participation at PT Bank Pembangunan Daerah Bengkulu Province and Central Sulawesi Province. Creswell (2009) states that the research process involves questions and procedures that arise, data that is usually collected in a participant setting, data analysis that is constructed inductively from specific to general themes. The results of the study explain that competitive advantage is seen from the substance of the low cost strategy of 25 (twenty five) Regional General Treasurers as Regional Financial Management Officers, there are 20 (twenty) Regional General Treasurers as Regional Financial Management Officers stating that the implementation of competitive advantage is seen from the substance the low-cost strategy is still not optimal (80% of informants), and 5 (five) Regional General Treasurers as Regional Financial Management Officers explain that currently there is no implementation of the low-cost strategy in the series of processes for capital participation in the work area carried out by PT Bank Pembangunan Daerah Bengkulu and in the work area of PT Bank Pembangunan Daerah Sulawesi Tengah (20% Informants). The best implementation model to build the integration of the provincial/district/city government capital participation system into PT Bank Pembangunan Daerah in an optimal and regulatory manner with operations is: Phase 1, capital participation management is integrated with regional regulations on RPJMD, Restra SKPD documents, and RKPD documents. Stage 2, the management of equity participation is implemented in regional regulations concerning APBD, then realized and evaluated in the general meeting of shareholders and/or other coordination meetings.


2022 ◽  
pp. 104437
Author(s):  
Marco Grossi ◽  
Meryem Bouras ◽  
Martin Omaña ◽  
Hassan Berbia

Author(s):  
Dr. Ovharhe Orugba Harry ◽  
Dr. Woko Emmaunel Boma ◽  
Dr. Ogolo Tamunotonye Magnus

This study examined the relationship between competitive risk and entrepreneurial satisfaction in fast moving consuming goods (FMCG) firms in Nigeria during covid-19 pandemic era. The study adopted quasi-experimental design and cross sectional design. Data were generated by quantitative and qualitative method. The employed used judgemental sampling techniques and non-proportionate stratified random sampling techniques. A total population of 6000, sample size estimate of 360 was determined using Krejcie and Morgan Table. Also, 360 copies of questionnaire were distributed to the accessible entrepreneurs’, while 329 copies were completed and retrieved. The instruments were validated with reliability above 0.7 Co-efficient, using SplitHalf Method to determine the internal consistency. Two research questions and two hypotheses were raised which was tested with Pearson Product Moment Correlation and KMO/Barllet’s test for the sampling adequacy for data appropriateness and sphericity respectively via SPSS 25 version. From the findings, the concept of competitive risk creates positive impact on client satisfaction. In conclusion, entrepreneurial risk cost strategy and differentiation risk strategy have significant influence on the entrepreneurial satisfaction of the FMCG firms. Based on the findings and conclusion, this study contributes to the knowledge that entrepreneurial satisfaction could be the sustaining and surviving concept to entrepreneurs if always considered in decision making during covid-19 pandemic era; while the differentiation risk cost strategy could give the FMCG firms a leading edge rather than bleeding if integrated with client satisfaction. It could be recommended that fast moving consuming goods firms should improvise entrepreneurial risk cost as strategy, because during the covid-19 pandemic the income level of client were affected in Nigeria. Hence, the entrepreneurs should employed cost advantage to domicile the FMCG markets to satisfied their client which enable them to gain large proportion of the market share ratio.


Porter’s generic strategies are the proven and pervasive strategic options in achieving competitiveness and better firm performance. This paper aims in examining the effect of Porter’s generic strategies (low-cost, differentiation, and focus) on firm performance in the context of Nepalese retail banks, a more competitive service industry. This study applies casual comparative research design and the data have been collected through administering questionnaire survey from 75 senior bank managers of 18 Nepalese commercial banks who being engaged in strategic affairs. The econometric model has been constructed to measure the expected effect of the strategies on firm performance. The descriptive analysis, Pearson’s correlation analysis, and multivariate regression analysis were conducted. The empirical results of correlation analysis and multiple regression analysis produced consistent results indicating positive associations between generic strategies and firm performance. The empirical results from regression analysis declared higher positive and significant impact of low-cost on firm performance. Similarly, positive effect of differentiation strategy and focus strategy on firm performance was reported. The findings suggested that pursuing low cost strategy provides more financial returns with comparison to differentiation and focus strategies. The finding also suggested for combination of low-cost and differentiation (and focus) strategies could provide better competitiveness and firm performance. Keywords: Generic Strategy, Low-cost strategy, Differentiation strategy, Focus strategy, Firm performance


2021 ◽  
Vol 53 (2) ◽  
pp. 109-118
Author(s):  
Déborah Sampaio de Almeida ◽  
Marta Simone Mendonça Freitas ◽  
Almy Junior Cordeiro de Carvalho ◽  
Rômulo André Beltrame ◽  
Sarah Ola Moreira ◽  
...  

The present study evaluated the effect of arbuscular mycorrhizal fungi (AMF) inoculation on growth and nutrition of Euterpe edulis seedlings, supplemented or not with phosphate fertilization. The experiment was conducted in a greenhouse. The randomized block design, consisted of a 3x2 factorial arrangement and 4 replicates, with two phosphorus doses (0 and 50 mg dm-3 of soil), two microbiological treatments (Rhizophagus clarus;  laroideoglomus etunicatum; R. clarus + C. etunicatum) and control (without fungus). Sowing and inoculation occurred concurrently in 2 kg plastic bags. Height, collar diameter, leaf area, dry shoot mass, macronutrient content and mycorrhizal colonization percentage were determined after 226 days. Regarding mycorrhizal colonization percentage, R. clarus resulted significantly beneficial for the production of E. edulis seedlings. In the absence of phosphate fertilization, R. clarus and mixed inoculum increased all biometric variables and macronutrient contents in seedlings. Therefore, it is concluded that AMF inoculations provide beneficial effects for growth and nutrition of E. edulis seedlings, resulting in more vigorous plants at a low-cost strategy. Highlights: Rhizophagus clarus resulted significantly beneficial for the production of E. edulis seedlings and in the absence of phosphate fertilization, and mixed inoculum ( clarus + Claroideoglomus etunicatum) increased all biometric variables and macronutrient contents in seedlings. The AMF inoculations provide beneficial effects for growth and nutrition of E. edulis seedlings, resulting in more vigorous plants at a low-cost strategy. The AMF, a biological agent of mutualistic associations with plants, constitutes an innovative approach to sustainable agriculture, contributing to increase plant survival rate, a key-factor for the successful reintroduction and conservation of E. edulis, as well as for its commercial exploitation.


2021 ◽  
Author(s):  
Fernando Roque

Corte de Madera has a high vegetable activity measured by satellite despite the extreme drought conditions of the State during the years 2020-2021. Napa Valley suffered a severe decline in vegetable activity just after the rainy season of 2020 in April. It happened before the wildfires that affect the region in August 2020. Dixie region had a declining rainy season of 2020 and 2021 (November to April). The wildfires started in August. Satellite images could be a low-cost strategy to build an Early Warning System for wildfires.


Solar RRL ◽  
2021 ◽  
Author(s):  
Daxue Du ◽  
Chao Gao ◽  
Dezhao Zhang ◽  
Feiyang Qiao ◽  
Jingjing Liang ◽  
...  

Author(s):  
John Sorros ◽  
Petros Lois ◽  
Melita Charitou ◽  
Alkiviadis Theofanis Karagiorgos ◽  
Nicholas Belesis

Purpose Because of the education sector’s evolution, accounting initiatives are required regarding competitiveness. Activity-based costing’s (ABC) neglected potential as a cost strategic tool initiated this research, which aims to identify administrative and operational factors that support or hinder its implementation in educational institutions as a predictor of competitiveness. Design/methodology/approach A theoretical model was proposed and tested through structural equation modeling to identify relationships between accounting departments, cost procedures, the transmissibility of information and competitiveness. Using quantitative and qualitative methods, a scale of items was derived, denoting an institute’s cost strategy and ABC implementations and returned from 417 Greek education institutes. Findings An accounting department’s role in accurate data transmissibility and an institution’s organizational structure significantly affect cost-related competitiveness. The importance of information sharing is strengthened by current cost allocation capabilities and the accounting department’s influence on management. Research limitations/implications ABC’s limited implementation in the Greek education sector complicated the theoretical model’s construction, as a variety of geographical and institutional factors were taken into consideration. Practical implications Customer value provides a competitive advantage and constitutes the basis of solid price strategies. Research demonstrates ABC’s importance for education institutions’ competitiveness and resource exploitation. Social implications Education’s commercialization urges costing strategy prioritization. ABC could benefit competitiveness and attract long-term funds and investments. To create value institutions, the allocation of incurred costs to added-value activities is crucial. Originality/value This study sheds light on vague issues institutions face when dealing with ABC. Understanding accounting departments’ influence shows ABC’s feasibility even for smaller or less efficiency-oriented education institutions.


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