The benefit of enterprise resource planning (ERP) system for corporate performance is almost ignored at earlier works. To advance earlier researches, this work employs financial data to explore factors of performance advance by illustrating the association between operation management and ERP installation. A two-stage analysis is made to achieve the aim. Firstly, input-output efficiency of a fi...

Penelitian ini bertujuan untuk menganalisis pengaruh sales growth, receivableturnover dan size terhadap rentabilitas ekonomi. Dengan purposive sampling , sampelperusahaan manufaktur pada subsektor makanan minuman yang terdaftar di BursaEfek Indonesia (BEI) periode tahun 2017-2021 diperoleh sebanyak 16 perusahaan.Penelitian menggunakan uji normalitas, asumsi klasik, hipotesis dengansoftware Evie...

The scientific paper is devoted to the peculiarities of debts receivable management at domestic enterprises. analyzes essence concept «debts receivable» from point view not only but also foreign scientists and economists. Based on results analysis, it found that they do contradict each other, closely complement other. Analysis makes possible determine process an integral part overall system ent...

The main objective of this research is studying the relationship between working capital management and profitability. Cash conversion cycle is one of the important measuring tools to calculate the efficiency of working capital management. The time realm of the research was 2001-2006 and the studied companies have been the ones accepted in Tehran stock exchange. In general, out of 2628 companie...

The basic financial purpose of an enterprise is maximization of its value. Trade credit management should also contribute to realization of this fundamental aim. Many of the current asset management models that are found in financial management literature assume book profit maximization as the basic financial purpose. These book profitbased models could be lacking in what relates to another aim...

It was in December 2002, and Peter Sullivan, partner in charge of the audit engagement at Softnet Systems was becoming uneasy with their client’s accounting practices. Peter was a partner at John Sanders LLP, a global public accounting firm that had been appointed as the new auditors of Softnet. Although the firm was a new client to John Sanders LLP, Peter’s firm regarded Softnet as a very impo...

ISO 9000 is the most popular and widely adopted meta-standard for quality and operational improvements. However, only limited empirical research has been conducted to examine the impact of ISO 9000 on operational performance based on objective and longitudinal data. To reveal any causal relationship between the adoption of ISO 9000 and operational performance, we examined the timing and magnitu...