The Effects of Business Strategy and Inventory on the Relationship between Sales Manipulation and Future Profitability

Yi, Hwa Deuk; Park, Sambock; Kim, Jong-Hyun

doi:10.3390/su11082377

Cited by 4 publications

(3 citation statements)

References 29 publications

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“…This suggests that the company should enhance its utilization of assets to generate more revenue. Companies have the opportunity to boost their ROA by increasing their profit margin through strategies such as product differentiation or by improving asset turnover using a cost leadership strategy [43]. This research also found that the goal of minimizing the operating ratio has not been achieved.…”

Section: Discussionmentioning

confidence: 82%

Optimization Analysis of Company Financial Statements Using Weighted Goal Programming with Analytical Hierarchy Process

Wijayanti,

Supian,

Chaerani

et al. 2024

Preprint

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Financial statements depict the condition of a company and need to be analyzed and evaluated to assess its performance. This research aims to analyze financial statements to describe the financial condition, measure business development over time, and evaluate the achievement of the com-pany's objectives. An optimization analysis of financial ratios is performed using the Weighted Goal Programming (WGP) model, which addresses multiple objectives by applying weights based on their priorities. The Analytical Hierarchy Process was used to determine the priority weights of deviation variables from each financial ratio target. Financial ratios were selected based on their impact on profit using factor analysis. The constructed WGP model aims to minimize deviations in Return on Assets, Operating Ratios, Operating Income Ratio, Total Assets Turnover, and Current Ratio. Computational calculations to solve the WGP model are per-formed using Python, with pseudocode provided. A case study on a company in the garment and textile sector was conducted and found that the Operating Ratio, Return on Assets, Operating Income Ratio, and Current Ratio still need improvement by developing strategies to achieve the targets. Sensitivity analysis was also employed to assess the resilience of the model in response to alterations in data.

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Section: Discussionmentioning

confidence: 82%

Optimization Analysis of Company Financial Statements Using Weighted Goal Programming with Analytical Hierarchy Process

Wijayanti,

Supian,

Chaerani

et al. 2024

Preprint

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“…If firms properly maintain inventory then any manipulation in sales give rise to future profitability and firms' position. Due to minimisation of inventory holding cost and obsolescence is having indirect effect on firms' performances (Yi et al, 2019).…”

Section: Inventory Automation Practices and Firms Productivitymentioning

confidence: 99%

Inventory Automation Practices and Productivity: A Study on Steel Manufacturing Firms

Jena¹,

Panigrahi²,

Mishra³

2021

IJASS

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The purpose of this study is to explore the relationship between inventory automation practices (IAP) and the productivity of steel manufacturing firms. The study also explores the mediation effect of knowledge of IAPs on the relationship between IAP and firms' productivity (FP). Study based on data, collected from 287-key officials of three manufacturing firms of Odisha, India using a structured questionnaire. SPSS and Amos software were used for data analysis. Data were processed through the test of validity and reliability and subsequently, structural equation modelling (SEM) was applied to test the hypotheses. The research findings revealed that IAP has a significant positive impact on the productivity of manufacturing firms. It is also found that knowledge of IAP is partially mediating the above relationship. It will add to the existing body of knowledge and further help practitioners to understand the importance and relationships of inventory automation practices in steel manufacturing firms.

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“…al. [10], and Yi et al [11], business development in MSMEs [12], business development strategy [13]. However, there is a lack of research discussing strategy innovation for increasing sales, especially in Streetwear MSMEs.…”

Section: Introductionmentioning

confidence: 99%

Proposed Innovation Strategy for Streetwear MSMEs using TOWS: Asbhoel

Muhammad¹,

Mirzanti²

2023

ijcsrr

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MSMEs in Indonesia, especially in the fashion sector, have experienced significant growth. One of the fashion lines that continues to grow and is popular among Indonesians is streetwear. As a fashion center, Bandung has one of the leading streetwear founded in 2013, namely Asbhoel. A company ideally has stable sales because it shows that the company has the right strategy to maintain sales levels. At Asbhoel, there is a problem of decreasing turnover from 2019 to 2022 due to changes in consumer behavior after the Covid-19 Pandemic. This research was conducted to provide proposed strategy innovation on the problem limitations of the suitable business strategy in dealing with changes in consumer behavior after the Covid-19 Pandemic, which decreased Asbhoel’s turnover. The research method used is qualitative. Data were obtained by exploring literature studies on the development of the fashion industry, streetwear trends in Indonesia, increase in the number and revenue of fashion MSMEs, the contribution of the fashion industry sector to Indonesia’s GDP, business development, and business strategies to increase sales. The data was also obtained from interviews with owners to get sales data for 2019 to 2022 and other analysis-supporting data. The data brought were then analyzed using PESTEL, Porter’s Five Forces, dan Competitor Analysis as an external analysis method to determine environmental conditions outside the company as well as Resource-Based View and Value Chain Analysis as an internal analysis method to determine environmental conditions within the company, which is then processed using TOWS to formulate strategic innovations for UMKM Asbhoel.

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The Effects of Business Strategy and Inventory on the Relationship between Sales Manipulation and Future Profitability

Cited by 4 publications

References 29 publications

Optimization Analysis of Company Financial Statements Using Weighted Goal Programming with Analytical Hierarchy Process

Optimization Analysis of Company Financial Statements Using Weighted Goal Programming with Analytical Hierarchy Process

Inventory Automation Practices and Productivity: A Study on Steel Manufacturing Firms

Proposed Innovation Strategy for Streetwear MSMEs using TOWS: Asbhoel

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