The relationship between a managerial focus on inventory reduction and value added

Détails

ID Serval
serval:BIB_EFB0D4317570
Type
Actes de conférence (partie): contribution originale à la littérature scientifique, publiée à l'occasion de conférences scientifiques, dans un ouvrage de compte-rendu (proceedings), ou dans l'édition spéciale d'un journal reconnu (conference proceedings).
Collection
Publications
Titre
The relationship between a managerial focus on inventory reduction and value added
Titre de la conférence
European Accounting Association Annual Congress
Auteur(s)
Capkun V., Hameri A.-P., Weiss L.
Adresse
Dublin, Ireland
Statut éditorial
Publié
Date de publication
03/2006
Peer-reviewed
Oui
Langue
anglais
Résumé
This paper examines the relationship between a managerial focus on improvements in efficiency and value added. We analyze financial information on 915 non-service US firms with total assets over US $100 million over the 25 year period from 1980 to 2004. Our results show a very strong correlation between the increase in value added and the increase in inventory speed across all manufacturing industries. The results strongly support the operations management literature which claims a managerial focus on efficiency, in particular increases to the speed of operations, will result in significant value creation for firms. The results also imply that the concept of competition based on operational speed has not been transferred across all firms and the potential for improvement still exits in most industries.
Création de la notice
15/05/2008 16:43
Dernière modification de la notice
03/03/2018 22:35
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