the objective of this paper is to determine the efficiency of manufacturing companies in kenya over the period of 2009 to 2011 as well as suggesting appropriate policies to be employed by the manufacturing companies in kenya based on the findings of the study. three critical inputs variables (raw materials, staff expenses and plant and machinery) and two output variables (net sale and earnings ...

The main purpose of this study is to empirically compare of intellectual capital (IC) and its efficiency between advanced and low technology manufacturing companies using a sample of 135 Malaysian listed manufacturing companies during the 2006-2012 period. The manufacturing companies are classified into different sectors based on their products and services (Standard Industrial Classification (...

This paper examines introducing Economic Value Added as a performance measure for small manufacturing companies. Advantages and disadvantages of using Economic Value Added as a primary measure of performance as compared to sales, revenues, earnings, operating profit, profit after tax, and profit margin are investigated. The Economic Value Added calculation using data from a small company’s inco...

The Minister of Economic Affairs of Taiwan announced in 2006 that the sales volumes of the manufacturing industry of Taiwan were continuously increased from 2000 to 2005 where the manufacturing industry took 21.95% and 21.4% in the gross domestic product of Taiwan in 2004 and 2005, respectively. It is no doubt that the manufacturing industry is both important and significant to Taiwan’s economy...

Purpose – This study aims to examine the relationship between top-performing US furniture manufacturers and industry’s best manufacturing practices. Design/methodology/approach – In the past studies, best manufacturing practices were mostly determined using qualitative methods. In this paper, a quantitative evaluating method to determine best manufacturing practices was designed by taking into ...

The methods of operative cost calculation and controlling are often used to improve production costing in the manufacturing industry. The basic idea of such approaches is that direct costs (e.g. used materials) are allocated to profit objects (products) directly while indirect costs are collected in so called cost objects (e.g. business units, manufacturing sites, service centers) first. The al...

this paper is an attempt to analyze the impact of income taxes and market capitalization on fixed investment (investment in tangible assets) by manufacturing companies listed on kse. this paper basically examines that how corporate income taxes affect fixed investment by reducing cash flow available for a firm to invest and how the firm size in the lights of market capitalization affects fixed ...

lean manufacturing is a systematic approach to identifying and eliminating wastes (non-value added activities) through continuous improvement by conveying the product at the pull of the customer in pursuit of production. in a more basic term, more value with less work. since lean manufacturing eliminates many of the problems associated with poor production scheduling and line balancing, lean ma...

Background. To effectively response to environmental changes and gain a competitive advantage, sports manufacturing companies should invest in human capital. Objectives. The study aimed at examining the effects of human capital on technological innovation capabilities in Iranian sports manufacturing companies. Methods. Conducted applied research and the survey. Data were collected using stand...