Wyniki wyszukiwania - BazTech

1

Können Verkehrsunternehmen ohne Gewinn am Markt bestehen?

Witte Hermann

Problemy Transportu i Logistyki

|

2020

|

nr 1 (49)

51--62

EN

It is demonstrated that (1) transport enterprises can operate on the market with a profit of zero and (2) they can finance their investments without profit. The rigid conditions of pure competition are not necessary. It is enough to adjust the different situations of incomplete competition by setting equal and homogeneous rules for accounting, founding and running enterprises well as financing. A special rule is to have no foreign trade. But these conditions are not stringent. There are many non-profit-enterprises in Austria and a lot of other countries which are operating without these conditions. The result is a new maxim for (transport) economics: Application of the principle of covering the costs and optimization of quality in spite of profit maximization! THE postulate to consider the quality in transport theory and policy has the same long tradition as the postulate to applicate the principle of covering the costs. The joint application will bring more benefit for realizing welfare and an equal distribution of income and property.

2

The measurement of successful management via a net profit maximization model with ten factors and financial accounting disclosure policy- case of Vinamilk in F&B Industry in Vietnam

Nga Le Thi Viet, Lan Nguyen Thi Ngoc, Yen Ly Lan, Huy Dinh Tran Ngoc, Thuy Do Minh

Management

|

2020

|

Vol. 24, no. 2

1--19

EN

When a firm has better disclosure policy of financial accounting information it will attract more investment. Many factors affecting accounting information disclosure policy include firm size, leverage, industry characteristics, investor types, etc. And good financial accounting data disclosure will help to reduce risk level of firms. At micro level, cost and net sale factors will affect net profit while at macro levels, risk free rate and exchange rate will impact. According to Nikkei Asian Review, Vinamilk (VNM) is the only brand in F&B industry and the domestic industry leader which ranked 25th among 300 listed companies in the List of ASIA300 Power Performers. It leads the organic trend in milk industry and has made very positive contributions to the overall achievements of economic and social values. Good business management requires us to consider the impacts of multi macro and micro factors on net profit, both internal and external factors, and it contributes to promoting business plan and economic policies for economic growth and stabilizing business operation. By data collection method through statistics, analysis, synthesis, comparison, quantitative analysis to generate qualitative comments and discussion; using econometric method to perform regression equation and evaluate quantitative results, the article analyzed and evaluated the impacts of ten (10) macroeconomic factors such as: stock price, VNIndex, risk free rate, lending rate, cost, sale, inflation, GPD growth, S&P500, exchange rate, etc. on net profit of a leading milk listed company, Vinamilk (VNM) in Vietnam in the 10-year period of 2010-2019, both positive and negative sides. From that regression model and analysis, it will draw leadership features, strengths of this industrial leader. The results of quantitative research, in a ten factor model, show that the decrease in GDP growth and risk free rate, inflation and increase in net sale will have a significant effect and increase VNM net profit, with the highest impact coefficient, the second is decreasing cost. This research finding and recommended policy also can be used as reference in policy for F&B system in many developing countries.

3

Impact of publicity effort and variable ordering cost in multi-product order quantity model of units lost sales due to deterioration

Pattnaik M., Gahan P.

LogForum

|

2018

|

Vol. 14, no. 3

407--424

EN

Background: This model investigates the instantaneous multi-product economic order quantity model by allocating the percentage of units lost due to deterioration in an on-hand inventory with promotional investment and functional major ordering cost. The objective is to maximize the net profit so as to determine the order quantity, publicity effort factor, the cycle length and number of units lost due to deterioration. Methods: The mathematical model with algorithm is developed to find some important characteristics for the concavity of the net profit function. Numerical examples are provided to illustrate the results of proposed model which benefits the retailer for ordering the deteriorating items. Finally, sensitivity analysis of the net profit for the major inventory parameters is also carried out. Results and conclusions: The proposed model is a general framework that considers wasting/ none wasting the percentage of on-hand multi-product inventory due to deterioration with publicity effort cost and functional major ordering cost simultaneously.

PL

Wstęp: W pracy poddano analizie model ekonomicznej wielkości partii dla zamówień wieloasortymentowych poprzez alokację procentu jednostek utraconych w wyniku zniszczenia oraz poprzez inwentaryzację przy uwzględnieniu inwestycji w promocję oraz koszty zamówień. Celem pracy było maksymalizacji zysku netto poprzez odpowiednie kształtowanie wielkości zamówienia, długości cyklu odtworzeniowego oraz ilości jednostek, ulegających zniszczeniu. Metody: Opracowany matematyczny algorytm w celu znalezienia ważnych charakterystyk wklęsłości funkcji zysku netto. Zaprezentowany przykłady w celu zilustrowania wyników uzyskanych przy zastosowaniu opracowanego modelu oraz jego zalet. Na końcu przeprowadzono analizę wrażliwości zysku netto dla głównych parametrów inwentaryzacyjnych. Wyniki i wnioski: Proponowany model stanowi ogólny schemat uwzględniający utratę procentową zapasów w wyniku zniszczenia przy uwzględnieniu zmiennych kosztów związanych z zamawianiem towarów.

4

Etyka w dobie kryzysu ekonomicznego

Matyja M.

Ekonomia i Środowisko

|

2010

|

nr 2

206--214

PL

Brak harmonizacji między etyką i ekonomią został szczególnie wyartykułowany w okresie kryzysu ekonomicznego. Jest to zdeterminowane tym, że celem ekonomii jest maksymalizacja zysku, a etyka jest oparta na moralnych podstawach i regułach postępowania. Stosunek między społeczeństwem, państwem i ekonomią posiada aspekt etyczny, który powinien zawsze być integralnie związany z funkcjonowaniem gospodarki.

EN

The economic crisis has once again shown the lack of harmonization between ethics and economics. While ethics are based upon moral fundaments and principles of conduct, the objective of economics is profit maximization. The relationship between society, state and economics has an ethical aspect which should permanently be embedded in the economy function model. The XIXth century idea of social state and the idea of social market economy of the post war period no longer function in today's reality. Therefore, it is indispensible to create a new model which would legalize ethical values in the economic process. This regards the ethical market economy model.