Journal articles: 'Value-added-sales'

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Echchakoui, Saïd. "Relationship between sales force reputation and customer behavior: Role of experiential value added by sales force." Journal of Retailing and Consumer Services 28 (January 2016): 54–66. http://dx.doi.org/10.1016/j.jretconser.2015.07.014.

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Aprilya, Ayu Nur, Diana Dwi Astuti, and Lia Rachmawati. "Faktor – Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018." JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN 1, no. 2 (2021): 100–116. http://dx.doi.org/10.31967/jakuma.v1i2.408.

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This study aims to determine the influence of Sales Growth, Firm Size, Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), and Structures Capital Value Added (STVA) on Profitability in Manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014 - 2018. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. The sampling technique in this study used purposive sampling. The sample in this study were 60 companies from 184 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data analysis technique used is multiple linear regression analysis. The results of this study indicate that there is a simultaneous influence on Sales Growth, Firm Size, Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) on Profitability in Manufacturing companies for the period 2014-2018. Based on the partial test of Firm Size and VAHU variables has a significant effect on profitability. While the Sales Growth variable VACA, and STVA showed that the results have no and significant effect on profitability.

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Haydu, John J., Alan W. Hodges, Charles R. Hall, and John L. Cisar. "Sales, Value Added and Employment Impacts of the United States Sod Production Industry." Journal of Environmental Horticulture 25, no. 2 (2007): 55–60. http://dx.doi.org/10.24266/0738-2898-25.2.55.

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Abstract A study using government secondary data in conjunction with primary data collected through a national survey was conducted to assess the importance of the sod production industry to the United States economy. Results indicate that the 2,124 sod farms contributed over $1.72B in gross output or sales impacts to the U.S. economy, $1.31B in value added, employed 13,454 people, and paid $28.6M in indirect business taxes. The top five producing states in terms of sales impacts include Florida ($344M), Texas ($183M), Alabama ($118M), Georgia ($116M) and Oklahoma ($84M), accounting for nearly 50% of total sales.

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Cao, Xinyu (Jason), and Shengnan Lou. "When and How Much Did the Green Line LRT Increase Single-Family Housing Values in St. Paul, Minnesota?" Journal of Planning Education and Research 38, no. 4 (2017): 427–36. http://dx.doi.org/10.1177/0739456x17707811.

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Studies quantifying value added of transit often cannot differentiate whether the premiums are transit effects or location effects. Limited studies have examined the timing of value added. Using before and after data, this study explores the impact of the Green Line LRT on housing sales prices. Compared to the studied period before its funding announcement, its announcement increased housing values by $9.2/sq ft and its commencement increased sales prices by $13.7/sq ft. Further analyses show that housing value appreciation actually occurred after the announcement but before the commencement. Thus, using the right timing of value added is critical for value capture programs and benefit–cost analysis.

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Sivramkrishna, S. "Estimating Value Added by Brands from Market Data: An Application to the Indian Toilet Soap Market." Vision: The Journal of Business Perspective 7, no. 1 (2003): 113–21. http://dx.doi.org/10.1177/097226290300700110.

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Tracking the value added by brands over time and across market segments can be an important input to corporate strategic planning. Unfortunately, measures of value added by brands have relied on elaborate consumer experiments or surveys. We propose a measure or index of value added by brands (IVAB) that can be computed from market price-sales data. As a practical and low-cost tool, the IVAB can be used to monitor on a regular basis a company's brand management activity and its relative position in markets where competitors influence each other's performance. The computation of IVAB is illustrated with secondary price-sales data on the Indian toilet soap market.

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Iorwerth, Aled ab, and John Whalley. "Efficiency considerations and the exemption of food from sales and value added taxes." Canadian Journal of Economics/Revue Canadienne d`Economique 35, no. 1 (2002): 166–82. http://dx.doi.org/10.1111/1540-5982.00126.

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Boonvorachote, Tanachote, and Rapeepat Sakulveeraphan. "Financial Performance in Thai Food Industry." KnE Life Sciences 4, no. 2 (2018): 277. http://dx.doi.org/10.18502/kls.v4i2.1682.

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This paper aims to rank priority on companies’ performance improvement for Thai medium- and large-sized food industry: cost-efficiency seeking and value-added creation. Listed (large-sized) companies of Thai food industry show better performance than non-listed (medium-sized) companies in every measurement dimension, for examples, larger company sizes, higher profitability and lower costs of capitals. In short run, Thai non-listed food companies should aim for seeking cost-efficiency from production and financial cost reduction including foreign exchange risk due to their main sales volumes relying on export market. To enhance companies’ value for Thai listed food companies, companies’ economic value-added increases by fixed asset turnover, profit margin, sales growth, and time interest earned. On the other hand, Average costs of capitals (WACC) are negatively related to economic value-added. The food companies with high EVA will have lower costs of capitals. The listed companies achieve their value enhancing target quite satisfied, while non-listed companies should set this value-enhancing target for their long-run goal Keywords: Economic Value-Added; Cost Efficiency; Thai Food Industry

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Aklimawati, Lya. "Value-added Product on Coffee Marketing in Pasuruan District." Pelita Perkebunan (a Coffee and Cocoa Research Journal) 33, no. 3 (2017): 211. http://dx.doi.org/10.22302/iccri.jur.pelitaperkebunan.v33i3.296.

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Development of household coffee industry can be used as a strategy to redistribute farmers’ household income. Through production process, farmer can create value-added by producing high value commercialized products. The objective of this research were to assess coffee price dynamics in Pasuruan district; and to analyze the value-added of coffee products produced by farmers. This research was carried out in Pasuruan district including Prigen, Tutur, Purwodadi, Purwosari, and Puspo sub-districts. Respondents were selected by using snowball sampling method as much as 16 farmers. Data used in this research preferred primary data with secondary data as a supporting data. Data were analyzed with descriptive analysis, inductive analysis, and Hayami method. The results showed that the average of farmer’s share in Robusta coffee sales had exceeded 80% of the international market and Lampung spot market. meanwhile, the average of farmer’s share in Arabica coffee sales was more than 40% of the international market and Medan spot market. Higher value-added could be created by conducting downstream processing as one of product diversification activities. Robustaand Arabica coffee which had been marketed as roasted coffee and ground coffee would provide a higher value-added than that of primary products (cherries, dried cherries, green bean). Based on these cases, farmers could gain the highest value-added by marketing ground coffee products.

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Park, Seolah. "Handset Contract Subsidy and the Value Added Tax Base- Focusing on the sales discount -." Korean Lawyers Association Journal 65, no. 5 (2016): 273–99. http://dx.doi.org/10.17007/klaj.2016.65.5.007.

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Mikesell, John L. "Changing the Federal Tax Philosophy: A National Value-Added Tax or Retail Sales Tax?" Public Budgeting Finance 18, no. 2 (1998): 53–68. http://dx.doi.org/10.1046/j.0275-1100.1998.01134.x.

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Dangal, Dilnath. "Value Added Tax in Nepalese Context." NUTA Journal 5, no. 1-2 (2018): 87–94. http://dx.doi.org/10.3126/nutaj.v5i1-2.23462.

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A value added tax (VAT) is a tax not on the total value of the commodity being sold, but on the value added by the last trader. Developing countries are engaging in the study of VAT more seriously as it is the source of tax revenue which has high tax potential yield among the existing tax systems. In this situation, this paper intended to assess practices of VAT and VAT administration as well as its contribution on GDP in Nepalese context. More so, the study collected secondary data which are analyzed based on descriptive/comparative methods. The study found that, sales tax has been replaced by VAT since 1997 in Nepal. Before that sales tax played a vital role to collect revenue and resources mobilization. Department of VAT and its field offices were/are responsible for administering VAT functions that was/is not yet attractive and efficient. However, data shows that collecting VAT is in increasing order. In Fiscal Year 2014/15 it came to NRs. 11516 crore which was 5.42 percent of GDP, 29.60 percent of total revenue and 48.14 percent of indirect tax revenue. And the contribution of VAT as percent of GDP remained at average of 4.04 percent during the study period (2002/2003 to 2014/2015).

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Lasmana, Mienati Somya, and Reni Eka Isyatir Rodhiyah. "Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II." Asian Journal of Accounting Research 3, no. 2 (2018): 190–201. http://dx.doi.org/10.1108/ajar-06-2018-0010.

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Purpose The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM). Design/methodology/approach Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. Data analysis technique used is descriptive statistics and comparison analysis. Research conducted at the Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II. Findings The results show that the changes of non-taxable income in 2013 and 2015 did not affect the receipt of Income Tax Article 21 but the growth is slowed, while the receipt of Income Tax Article 25/29 increased. Originality/value Value added tax and luxury sales tax receipts, increasing every year, slowed down in 2013, but increased higher in 2015.

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Van Aswegen, N., B. W. Steyn, and W. D. Hamman. "Trends in the distribution of added value of listed industrial companies: 1990 to 2002." South African Journal of Business Management 36, no. 2 (2005): 85–94. http://dx.doi.org/10.4102/sajbm.v36i2.629.

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Value added is a measure of the increase in wealth of a company. The question posed in this paper, is whether there was a change over time; firstly in the percentage of added value by companies as a proportion of sales and secondly in the distribution of the added value between the different stakeholder groups.The ratio VA/sales and the VA distribution ratios were calculated for three samples:A full sample from 1990 to 2002, consisting of all the listed South African companies preparing a value added statement; A constant sample of 36 companies that existed from 1990 to 2002; and A constant sample of 55 companies that existed from 1994 to 2002.Although a slight downward trend was found in VA/sales from 1997/1998, there is not enough evidence to infer that there was a change over time in VA/sales as the differences in the central location for at least two years were not significant.It was determined that there was only one distribution ratio in each constant sample with a significant difference in the central locations between at least two of the years. These ratios were retention/VA for the constant sample from 1990 to 2002 and depreciation/VA for the constant sample from 1994 to 2002.The change over time in depreciation was probably caused by the change in accounting treatment for amortisation of intangible assets. Retention is a balancing figure – the leftovers after the other allocations have been done – it can therefore be expected that this ratio will be influenced by the changes in all the other allocations. The general prosperity of the company and the economy will also influence retention, as the total value added will change accordingly and that will determine what is being left for retention in the company. As the growth in the GDP increased during the period under review, it was no surprise to find an increase in the ratio retention/VA.

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Pierce, David A., and Jeffrey C. Petersen. "Integrating an Experiential Client-Based Ticket Sales Center into a Sport Sales Course." Sport Management Education Journal 9, no. 1 (2015): 66–72. http://dx.doi.org/10.1123/smej.2014-0018.

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This educational review provides an overview of the application of experiential learning in the area of sport sales. Insights are provided for sport management academicians that relate to planning and initiating experiential client-based sales projects, and the analysis of the benefits and drawbacks associated with four approaches to lead generation (promotional lead approach, sales table approach, upselling approach, and retention approach), delivery of sales training methods (professor driven, team driven, and practice), and operation of a call center within three distinct frameworks (remote, on-site, or independent). Guidance for project assessment, both during the project and after project completion, is discussed, and the article concludes with a strong connection of the inherent value of such training with the added value of client-based sport sales training to the sport industry.

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Cai, Hui Wei. "The Creative Design of Stone and its International Marketing." Applied Mechanics and Materials 209-211 (October 2012): 215–20. http://dx.doi.org/10.4028/www.scientific.net/amm.209-211.215.

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Stone, as one kind of traditional construction materials, is widely used in the construction industry. Global stone trade is mainly based on its practical function, therefore its added value is relatively low and the price competition is also very fierce. In fact, due to the inherent characteristics of stone, its added value can be greatly increased by extending its functionality through creative design. Brand marketing based on creative design can also expand its sales territory and sales volume. This paper discusses the methodology of creative design for stone products and some relative interdisciplinary theories, elaborates the enormous market potential of stone products by some examples of creative design.

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Dwivedi, H. K., and Sudip Kumar Sinha. "Trends in Collection of Value Added Tax in West Bengal: A Commentary." South Asian Journal of Macroeconomics and Public Finance 5, no. 2 (2016): 238–48. http://dx.doi.org/10.1177/2277978716671066.

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As per constitutional provisions of Indian federal finance, value added tax (VAT) (and sales tax) is the main source of revenue for the state government. Value added tax (including sales tax) collected by the Directorate of Commercial Taxes, West Bengal, accounts for approximately 62 per cent of state’s own tax revenue (SOTR). Studies on collection of taxes suggest that revenue from all taxes not only depends directly on the nature and growth of the tax base but depends also on other factors such as economic reforms, global and national economic condition and tax effort of the tax collecting department. The motivation of this article is to try to analyze the nature of the trends in collection of VAT in West Bengal during recent years and to find out the effect of different explanatory variables on collection of VAT. JEL Classification: H26, H71, H3

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Mikesell, John L. "Misconceptions about Value-Added and Retail Sales Taxes: Are They Barriers to Sensible Tax Policy?" Public Budgeting & Finance 34, no. 2 (2014): 1–23. http://dx.doi.org/10.1111/pbaf.12038.

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SALIDA, AMRIZAL, and Imran Nawir. "Perlakuan Akuntansi Pajak Pertambahan Nilai pada PT. Tiran Makassar." JUSIE (Jurnal Sosial dan Ilmu Ekonomi) 6, no. 01 (2021): 1–11. http://dx.doi.org/10.36665/jusie.v6i01.416.

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This research aims to determine the suitability of value-added tax accounting actors at PT. Tiran Makassar with accounting treatment according to the VAT Law Number 42 of 2009, this type of research uses quantitative and qualitative data using comparative hypothesis and descriptive methods. Sources of data in this study are primary data consisting of interviews with PT. Tiran Makassar and secondary data in the form of documents from the company, namely, purchasing and sales data, profile, history, and company structure. This study focuses on value-added tax which focuses on purchasing and sales data of PT. Tiran Makassar, The results showed that the comparison of value-added tax accounting treatment at PT. Tiran Makassar and according to the Taxation Law Number 42 of 2009 concerning VAT have not complied with the applicable laws and regulations, where PT. Tiran Makassar in the acquisition of taxable goods (BKP) or taxable services (JKP) whose input tax is collected by the issuance of tax assessments. PT. Tiran Makassar only pays value-added tax (VAT) payable on the acquisition or utilization of taxable goods or taxable services after the issuance of a tax assessment.

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Góral, Justyna, and Włodzimierz Rembisz. "Marże marketingowe i wartości dodane w łańcuchu dostaw żywności w Polsce." Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego 19(34), no. 4 (2019): 47–57. http://dx.doi.org/10.22630/prs.2019.19.4.55.

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The issue of agricultural producer participation in the final food price is of interest to scientists and politicians. The European Commission (2014, 2016) commissioned the preparation of expertise in this area, as a result of which actions were taken to strengthen the agricultural sector. In Poland, for example, the promotion of direct sales has been intensified. These activities are aimed at shortening the food supply chain and improving the market power of agricultural producers. Market power means the ability of an enterprise to increase the price of its own product without reducing the level of sales to competitors. The aim of the research was to indicate trends in the area of marketing margins and added value in the food supply chain. This measurement served the search for the answer - which product groups have the highest level of added value and the greatest ability to improve the income of agricultural producers? The estimation of the value added illustrates - where does the "food zloty" of the final consumer go?

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King, C., and W. D. Hamman. "Assessing company strength in South Africa using value added: 1990-2000." South African Journal of Business Management 35, no. 2 (2004): 39–55. http://dx.doi.org/10.4102/sajbm.v36i2.656.

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This article aims to determine if value added-based ratio analysis could be used to measure organisation strength and be useful as a tool in corporate strategy formulation. The areas of investigation included productivity of production factors, reinvestment in capital and overall business control.Productivity measurement provides insight into the capital and labour intensity of organisations. Some organisations were able to exert high value added to sales ratios, but they did not perform as well when their productivity levels were measured. Reinvestment in capital tries to establish if organisations have the means to uphold and strengthen their present asset base, which also includes its human capital. Margins on sales and value added are used to measure overall business control and provide insight into the ability of organisations to add value through their own production skills or by command of lucrative contracts with suppliers. Organisations that are able to show high values on both ratios are said to display a high degree of overall business control.The formulas used in this article are a replication of those used by the mentioned authors. The models as developed by Bryant are specifically used to see how they fit in the South African context and to draw conclusions about their use for future purposes.

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Krawczak, Marcin. "Wartość dodana na wybranych gałęziach polskiego rynku żywnościowego." Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego 18(33), no. 3 (2018): 187–95. http://dx.doi.org/10.22630/prs.2018.18.3.77.

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The notion of added value is not uniform. Several definitions can be found in the literature. Some of them are presented in this article, along with various methods of its calculation. The analysis of the added-value dynamics was analyzed, where it was found that the most studied branches of the food industry were under the category of "Production of meat products, including products from poultry meat". Next, the share of value added in the sales volume, the share of individual components in the added value itself was determined and the coefficients of variation of these components were calculated and interpreted. In addition, the efficiency in the production of added value per employee was examined, where not only the best performance, but also the fastest improving efficiency in the analyzed period was found in the industry category "Manufacture of grain mill products".

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Dzian, Michal, Hubert Paluš, and Ján Parobek. "The Impact of Globalisation on Value-added Wood Products Trade." SHS Web of Conferences 92 (2021): 02016. http://dx.doi.org/10.1051/shsconf/20219202016.

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Research background: The development of the Slovak economy depends on the demand in foreign markets. The Slovak economy is open and responds very sensitively to global changes. Globalisation brings positive as well as negative impacts on national economies. These impacts are also noticeable in the case of value added wood products. Globally, the furniture trade has grown more quickly than furniture production in the last ten years. The value of the world furniture trade has grown by 65%. On the other hand, domestic sales of furniture are low due to the orientation of the Slovak furniture producers on export, even if at the present time the positive development is reflected in an increasing total sales volume. Purpose of the article: This paper is focused on the assessment of globalisation impact on value added wood products trade. The aim of the paper is to determine the relationship between the trends of globalisation and furniture trade in Slovakia. Methods: The development of foreign furniture trade in Slovakia was analysed. In addition, the development of the KOF globalisation index was examined in the period from 2001 to 2017 by applying the linear regression and correlation analysis. Findings & Value added: Based on the analysed results, a positive linear relationship between the development of furniture trade in Slovakia and globalisation was observed. The results further show that the impact of globalisation is more significant in the case of export of furniture rather than its import.

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Guritno, Adi Djoko. "Analysis of Value Added of Fresh Organic Vegetables for The Development Supply Chain Strategy." KnE Life Sciences 3, no. 3 (2016): 133. http://dx.doi.org/10.18502/kls.v3i3.400.

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Organic vegetables have a specific consumer, limited numbers of consumers, and higher willingness to pay than fresh non-organic vegetables. Research carried out directly on each tier supply chain from farmers (suppliers), collectors, wholesalers, middlemen (traders), and point of sales in modern trade. The research objective was to determine the distribution of the added value and classify the supply chain strategy for each type of vegetable. Results showed the greatest added value is the recipient of modern trade and traders with the greatest added value: red lettuce, chili, beans, broccoli and carrots.Keywords: organic vegetables, tier, supply chain, modern trade, value added

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kil,yong-won and Man Joong Shin. "Based on the value - added tax law of mileage transaction, whether it corresponds to sales allowance." TAX and LAW 9, no. 2 (2016): 71–113. http://dx.doi.org/10.15821/tal.2016.9.2.003.

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Kusnadi, Dewi Shintawati, and Denny Kurniawan. "Reporting Of Value Added Tax For Retail Traders PKP On Sales Using Electronic Systems (E-Commerce)." International Journal of Scientific and Research Publications (IJSRP) 11, no. 7 (2021): 250–52. http://dx.doi.org/10.29322/ijsrp.11.07.2021.p11532.

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Corbett, James J., Boualem Kezim, and James Stewart. "Student Perceptions Of Value Added In An Active Learning Experience: Producing, Reviewing And Evaluating A Sales Team Video Presentation." American Journal of Business Education (AJBE) 3, no. 6 (2010): 11–18. http://dx.doi.org/10.19030/ajbe.v3i6.435.

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This study investigates the effectiveness of a video team-based activity as a learning experience in a sales management course. Students perceived this learning activity approach as a beneficial and effective instructional technique. The benefits of making a video in a marketing course reinforce the understanding and the use of the sales process in a creative way. In addition, we found this learning activity helped develop critical thinking by engaging students in creating and developing innovative products and services. This unique procedure in involving them with hand-on learning activities through a video presentation is professed by students to greatly improve their performance in a sales management course.

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Munch, Jakob, and Georg Schaur. "The Effect of Export Promotion on Firm-Level Performance." American Economic Journal: Economic Policy 10, no. 1 (2018): 357–87. http://dx.doi.org/10.1257/pol.20150410.

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Most countries promote exports. This paper answers two questions: Does export promotion improve firm performance, and do any benefits outweigh costs? We solve self-selection problems by accounting for an extensive set of firm characteristics. In addition, we distinguish firms that self-selected into promotion services from firms the Danish Trade Council approached based on observed information. We find that export promotion increases sales, value added, employment, and value added per worker. For small firms, summing expenditures on export promotion, subsidies, and tax distortions, the gain in value added is roughly three times higher than the direct costs of export promotion. (JEL D22, F13, F14, L25, L53)

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Oktariza, Melisa Ayu, Nusril Nusril, and Ketut Sukiyono. "NILAI TAMBAH DAN STRATEGI PEMASARAN KOPI BUBUK AROMA." AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian 7, no. 2 (2020): 108–22. http://dx.doi.org/10.37676/agritepa.v7i2.1160.

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The purpose of this study are (1) to know the value added resulting from the processing of coffee beans into ground coffee aroma. (2) to analyze what the marketing mix strategy that prioritized to increase the sales volume of ground coffee. (3) to know what the alternative marketing strategy that right of any marketing mix. The method used is the value-added method Hayami and analytical hierarchy process (AHP). The results showed that the value added obtained in this process for regular packaging amounted to 8.065 with value added ratio of 26,52%, while the value added to the plastic foil ratio amounted to 10.035 with an added value of 27,50 %. On this criterion that the first priority is the financial condition of the company with its weight amounted to 0.334 while the subcriteria most priority is the product strategy with a weight of 0.345. Capital is a priority of the most preferred in stretegi products with a weight of 0.667. then became a priority to the alternative product is mendeversifikasikan size product with a weight of 0.262.

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Pant, Abhay. "The Revenue Impact of VAT in Madhya Pradesh: Empirical Evidence from India." International Journal of Economics and Finance 8, no. 5 (2016): 182. http://dx.doi.org/10.5539/ijef.v8n5p182.

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Taxation is an important tool of fiscal policy which fills the revenue needs of the government. The introduction of different forms of tax worldwide has rekindled the research in the domain of public finance. The introduction of Value Added Tax has attracted a lot of research in the recent past. The comprehensive review of indirect taxation particularly VAT reveals that Value Added Tax had been mostly studied at national level. While the Value Added Tax has been implemented at both national and sub national level, worldwide research on sub national level is limited. This paper fills this void and tries to examine the revenue impact of Value Added Tax in Indian context particularly for the state of Madhya Pradesh. Using regression technique on data collected for Madhya Pradesh public finances, we try to examine the revenue performance of Value Added Tax in Madhya Pradesh. Madhya Pradesh implemented Value Added Tax in April 2006. Our analysis shows that not only Value Added Tax has performed better than the sales tax which it replaced, but also it has been successful in contributing to MP’s own revenue performance.

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Sahoo, Bharata Bhusan, and Alok Kumar Pramanik. "Value Added: Technique for Corporate Performance Measurement under Social Perspective." KINERJA 21, no. 1 (2017): 109. http://dx.doi.org/10.24002/kinerja.v21i1.1038.

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Financial Analysts consider as profit the most important measure of business performance. Profit may be expressed in terms of money value and measured as sales margin percentage or be calculated as return of investment. These, in any form, are used as basis for measure of business performance. In recent years, considerable interest have been shown in the use of value added as an alternative or additional approach to measure the operational efficiency and profitability of a business. A lot of discussion have been going on about reporting the performance of an organization in terms of value added rather than conventional profit or loss. The information disclosed by the Statement of Value Added, based on Value Added Accounting and reporting is considered to be much more useful than that disclosed by the conventional profit and loss account in providing a realistic basis for measuring the economic performance of an organization. The concept has received great attention in accounting practices with the emergence of large corporations having significant bearing on the society and finally on the economy for multi-dimensional impact over and above the owners. Value added system is a very useful measure of judging the performance of an enterprise for managerial decision-making and for inter-firm comparison.Keywords: Value Added; Value Added Accounting and Reporting, Value Added Statement, Annual Report.

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Posadas, Benedict C., Patricia R. Knight, Eric T. Stafne, et al. "Economic Impacts of Horticulture Research and Extension at MSU Coastal Research and Extension Center." Horticulturae 7, no. 8 (2021): 236. http://dx.doi.org/10.3390/horticulturae7080236.

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This paper summarizes the estimates of the total changes in sales, expenses, and income of participants of the horticulture research and extension programs at the Mississippi State University—Coastal Research and Extension Center for the past five years. Major items outline the estimation procedures for the past five years. The average annual values were used in estimating the total economic impacts of added gross sales, expenses, and incomes of participants in horticulture events. The cumulative total impacts reach USD 8.7 million in sales, 76 jobs, USD 1.4 million in labor income, USD 2.4 million in value-added, and USD 0.4 million in local, state, and federal taxes. In addition, the total willingness to pay for the horticulture program by the adult participants reached USD 1.8 million. In comparison, the annual public spending on the horticulture program averaged USD 1.4 million, creating additional substantial economic impacts to the region.

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Rogers, Beth, and Lillian Clark. "CABS: a conceptual model for context-aware B2B sales applications." Journal of Research in Interactive Marketing 10, no. 1 (2016): 50–66. http://dx.doi.org/10.1108/jrim-03-2015-0023.

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Purpose – This paper aims to propose a conceptual model that will guide development of mobile applications to support value-added business-to-business (B2B) sales activities. Design/methodology/approach – The paper reviews the concepts of context-aware applications and context-marketing, then examines B2B selling and the creation of value, utilizing Terho’s model of value-based selling, and presenting the potential role of context-aware B2B selling in creating value. Terho’s model is then combined with a taxonomy of context modeling to produce step-by-step a conceptual model for developing context-aware B2B sales applications (CABS). Findings – By mapping the context-aware application development taxonomy against each stage of Terho’s “value-based selling” model, the CABS model is proposed. This model provides a platform for the B2B salesforce, their customers and information technology (IT) staff to work together in developing requirements and prototypes for mobile B2B context-aware applications. Research limitations/implications – The CABS model would require empirical testing to assess its viability and suitability. This would initially be done via focus groups in targeted sales organizations. Practical implications – The CABS model could utilized by sales staff and their customers to develop requirements for mobile context-aware applications to support B2B activity. In addition, the CABS model could be utilized in joint application design processes to enable sales and IT staff to work together in developing prototype mobile applications. Originality/value – While context-aware applications are beginning to transform business-to-sale (B2C) sales activities, it is clear that B2B sales could also benefit from these types of applications, but little progress has been made in understanding or developing their potential. The CABS model enables B2B sales staff and their customers to recognize these benefits and facilitate working with IT staff in defining requirements and developing prototypes.

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Peta, Jan, and Maria Reznakova. "Assessment of the Performance of Mergers: Revisiting Results after a Prolonged Period." SHS Web of Conferences 92 (2021): 07047. http://dx.doi.org/10.1051/shsconf/20219207047.

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Research background: Mergers and acquisitions (M&As) have become a widespread tool for business growth strategy. Considering the developments after the previous financial crisis, a fresh wave of M&As is expected to appear in the near future. Investors will look for suitable businesses to consolidate their market position. Purpose of the article: The aim of this work is to assess the performance of completed mergers over a period of five years and compare the results with previous research in which we examined the success of mergers over a three-year period. Our goal was to find out if any differences in performance indicators occur and if these differences are significant. The results may offer potential indicators of merger success rate prediction. Methods: We focused our research on mergers of private companies (i.e. not publicly traded companies) in the Czech Republic. Our research sample contained 50 completed mergers. The mergers were divided into two groups – successful and unsuccessful – according to the sales and profit of the merged company. We calculated financial indicators for each group based on accounting data. We then used the Mann-Whitney U test to test the significance of the differences between the indicator values. Findings & value added: Several important performance indicators emerged. The most significant included production consumption to sales, the material cost to sales, receivables to sales, assets turnover and profitability ratios. The ratio labour cost to sales was replaced with the ratio value added to labour cost. Our research concludes that these indicators can be considered crucial.

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Clark, Sean. "Financial Viability of an On-Farm Processing and Retail Enterprise: A Case Study of Value-Added Agriculture in Rural Kentucky (USA)." Sustainability 12, no. 2 (2020): 708. http://dx.doi.org/10.3390/su12020708.

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Value-added processing and direct marketing are commonly recommended strategies for increasing income and improving the economic viability of small farms. This case study uses partial budgeting to examine the performance of an on-farm store in Kentucky (USA) over a six-year period (2014–2019), intended for adding value to raw farm ingredients through processing and direct sales to consumers. Three primary product supply chains were aggregated, stored, processed, and sold through the farm store: livestock (meats), grains (flours and meals), and fresh produce (fruits, vegetables, and herbs). In addition, prepared foods were made largely from the farm’s ingredients and sold as ready-to-eat meals. Whole-farm income increased substantially as a result of the farm-store enterprise but the costs of operation exceeded the added income in every year of the study, illustrating the challenges to small farms in achieving a sufficient economy of scale in value-added enterprises. By the final two years of the study period, the enterprise was approaching break-even status. Ready-to-eat items, initially accounting for a small fraction total sales, were the most important product category by the end of the study period. This study highlights the importance of adaptability in the survival and growth of a value-adding enterprise as well as the critical role of subsidies in establishing similar enterprises, particularly in low-income, rural areas.

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Wasilewski, Mirosław, and Robert Stolarski. "Determinanty i tendencje zmian efektywności ekonomicznej Colian S.A. na tle ogółu przedsiębiorstw przemysłu spożywczego w Polsce." Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, no. 123 (October 28, 2018): 101–15. http://dx.doi.org/10.22630/eiogz.2018.123.25.

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The subject of the study undertaken was determination of relations between the level and structure of costs and the economic efficiency of the company of Polish food production sector, using the case study of Colian joint-stock company. The study adopted aggregated data of the prices and costs level, the profitability indicators of revenue of assets (ROA), the economic viability of sales (ROS), the net value added, and data from periodic reports on the structure of costs by comparative cost system. The level of costs in the sector and in the company increased, despite the decrease in the share of costs of materials and energy, wages and salaries, social security and other benefits, depreciation as well as taxes and fees in the cost structure. The rate of decline in the operating profitability of assets, the economic profitability of sales and the level of value added at enterprise was lower than the increase in the level of costs, which may result from non-operational activities.

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Hariyani, Diyah Santi, L. H. Almira Salatnaya, and D. Dwi Mardani. "Corporate Social Responsibility And Financial Ratio on Market Value Added." Ilomata International Journal of Tax and Accounting 1, no. 4 (2020): 256–63. http://dx.doi.org/10.52728/ijtc.v1i4.147.

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The purpose of this study is to empirically examine the Effect of Corporate Social Responsibility (CSR) and Financial Ratio on Market Value Added (MVA), both simultaneously and partially. This research was conducted using a sample of 33 companies winning 2016 CSR and Top CSR 2017 Appreciation by determining their samples (purposive sampling) because there were certain considerations over a period of 2 years (2015-2016). The results of this study indicate that simultaneously the effect of CSR and Financial Ratio together does not significantly influence Market Value Added (MVA). And partially ISO9001, ISO14001, ISO26000, OHSAS18001, Current Ratio (CR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), Total Asset Turnover and Return on Sales do not significantly influence MVA. While partially only ESOP has a significant effect on MVA.

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Panasyuk, V., and V. Schuchmann. "ANALYTICAL TOOLS FOR EVALUATION OF ECONOMIC ENTITIES IN THE CONDITIONS OF BUSINESS DIGITALIZATION." Innovative Solution in Modern Science 1, no. 45 (2021): 39. http://dx.doi.org/10.26886/2414-634x.1(45)2021.3.

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The article, based on literature sources, identifies approaches to the formation of a set of indicators for evaluating the effectiveness of economic entities in terms of business digitalization: traditional and cost-oriented.Within the framework of the traditional approach application, on the basis of financial results the expediency of application of the well-known indicators is proved.Characteristics of «DuPont» factor model application in the conditions of digitalization of entities' activity are stressed, emphasis is placed on the need to structure sales revenue by separate operating segments, make changes in costs, asset structure, structure of funding sources through the use of various crowdfunding models.Within the cost-oriented approach, the need to maintain the priority of maximizing value for business is justified, based on which the features of the indicators system to assess its effectiveness in connection with the introduction and dissemination of digital technologies are considered. Keywords: digitalization, digital economy, digital business, digital assets, profit, profitability, factor model «DuPont», crowdfunding, cost-oriented indicators, economic value added, monetary value added, market value added, shareholder value added

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Mcconnell, T. Eric, and Clayton B. Altizer. "Economic Contributions of North Carolina, United States, Forest-Sector Foreign Exports: An Export-Chain Perspective." Forest Science 65, no. 6 (2019): 734–42. http://dx.doi.org/10.1093/forsci/fxz046.

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Abstract North Carolina forest-sector foreign exports were quantified by applying an origin-of-production methodology that awarded the state a portion of national export value corresponding to its share of a US forest industry. A US$1.945 billion North Carolina forest export chain (FEC) was identified, producing forest industries, wholesalers, transporters, and port authorities. Contributions of the FEC were determined from a social accounting matrix in terms of output, value added, and employment. Port value multipliers were then calculated to provide context to the FEC’s contributions. Direct contributions were US$602.989 million of value added and 6,870 jobs based upon FEC activities of US$1.945 billion. Total FEC contributions were US$1.439 billion of value added and 16,640 jobs on sales across North Carolina of US$3.494 billion. The output and value-added port value multipliers indicated each US$1.000 million of FEC output and value added generated an additional US$800,000 and US$1.386 million in other industries, respectively, before leaving the state to purchase imported inputs. Each 1,000 FEC-dependent jobs supported an average of 1,420 jobs elsewhere in North Carolina’s economy. Information such as this provides policymakers an improved scope of the contributions driven by exporting to foreign markets.

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Smart, Michael, and Richard M. Bird. "The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience." Canadian Public Policy 35, no. 1 (2009): 85–97. http://dx.doi.org/10.3138/cpp.35.1.85.

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Wetzel, Philipp, and Erik Hofmann. "Service portfolio extensions and sales incentives: an examination of financial value-added services provided by logistics service providers." International Journal of Supply Chain and Operations Resilience 4, no. 1 (2020): 21. http://dx.doi.org/10.1504/ijscor.2020.10027552.

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Wetzel, Philipp, and Erik Hofmann. "Service portfolio extensions and sales incentives: an examination of financial value-added services provided by logistics service providers." International Journal of Supply Chain and Operations Resilience 4, no. 1 (2020): 21. http://dx.doi.org/10.1504/ijscor.2020.105949.

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Hodges, Alan W., Charles R. Hall, and Marco A. Palma. "Economic Contributions of the Green Industry in the United States in 2007–08." HortTechnology 21, no. 5 (2011): 628–38. http://dx.doi.org/10.21273/horttech.21.5.628.

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Economic contributions of the green industry in each state of the United States were estimated for 2007–08 using regional economic multipliers, together with information on horticulture product sales, employment, and payroll reported by the U.S. Economic Census and a nursery industry survey. Total sales revenues for all sectors were $176.11 billion, direct output was $117.40 billion, and total output impacts, including indirect and induced regional economic multiplier effects of nonlocal output, were $175.26 billion. The total value added impact was $107.16 billion, including employee compensation, proprietor (business owner) income, other property income, and indirect business taxes paid to state/local and federal governments. The industry had direct employment of 1.20 million full-time and part-time jobs and total employment impacts of 1.95 million jobs in the broader economy. The largest individual industry sectors in terms of employment and value added impacts were Landscaping services (1,075,343 jobs, $50.3 billion), Nursery and greenhouse production (436,462 jobs, $27.1 billion), and Building materials and garden equipment and supplies stores (190,839 jobs, $9.7 billion). The top 10 individual states in terms of employment contributions were California (257,885 jobs), Florida (188,437 jobs), Texas (82,113 jobs), North Carolina (81,113 jobs), Ohio (79,707 jobs), Pennsylvania (75,604 jobs), New Jersey (67,993 jobs), Illinois (67,382 jobs), Georgia (66,042 jobs), and Virginia (58,677 jobs). The total value added of the U.S. green industry represented 0.76% of U.S. Gross Domestic Product (GDP) in 2007, and up to 1.60% of GDP in individual states. On the basis of a similar previous study for 2002 (Hall et al., 2006), total sales of horticultural products and services in 2007–08 increased by 3.5%, and total output impacts increased by 29.2%, or an average annual rate of 5.8% in inflation-adjusted terms.

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Damayanti, Nia Amelia, Diyah Probowulan, and Ari Sita Nastiti. "Analisis Rantai Nilai Sebagai Upaya Untuk Meningkatkan Keunggulan Kompetitif (Studi Kasus Pada UD. Ijen Batik Bondowoso)." Jurnal Akuntansi Terapan dan Bisnis 1, no. 1 (2021): 12–24. http://dx.doi.org/10.25047/asersi.v1i1.2687.

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UD. Ijen Batik Bondowoso is a company engaged in the production of batik for the Bondowoso and surrounding areas, even outside Java and abroad. Competition for batik products in Indonesia makes companies have to increase UD's competitive advantage. Ijen Batik needs to do a strategy. This study aims to analyze the value chain of batik products made at UD. Ijen Batik Bondowoso. Value chain analysis is one way of looking at business as a series of activities that convert inputs into outputs that are of value to customers. This research uses qualitative method with case study method. The type of data used is primary data and secondary data with data collection techniques through observation, interviews and documentation. The results show that the value chain actors consist of suppliers, companies, wholesalers and retailers. In the added value analysis conducted at the time of batik production, it shows an added value of 213,000.00 or 81.3%/per unit. This is because the highest added value is obtained from sales and marketing activities. Keywords: Value Chain Analysis, Competitive Advantage

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Morrell, Peter S. "Airline Sales and Distribution Channels: The Impact of New Technology." Tourism Economics 4, no. 1 (1998): 5–19. http://dx.doi.org/10.1177/135481669800400101.

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Airline sales and distribution costs have been increasing faster than other costs over the past decade, particularly travel agent commissions and incentive payments. At the same time ticketless travel and the development of on-line services offer airlines an apparent solution to the dilemma of achieving both increased market share and reductions in sales costs. It is argued here, however, that travel agents will maintain their dominant position in airline sales distribution, because they will continue to offer the consumer the best response to their disadvantages of small size, ignorance and immobility. This will involve agents making full use of new technologies, offering a wider range of value added services, and moving to a pricing system which will be more acceptable to both travellers and airlines.

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Stigarll, Andrea, and Emmett Elam. "Impact of Improved Landscape Quality and Tree Cover on the Price of Single-Family Homes." Journal of Environmental Horticulture 27, no. 1 (2009): 24–30. http://dx.doi.org/10.24266/0738-2898-27.1.24.

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Abstract Impacts of the quality of landscaping and percentage of tree cover on home prices were estimated from a sample of 75 home sales within the Melonie Park neighborhood in Lubbock, TX, from 2003 to 2005. Estimates were derived using a regression of house sale price on house characteristics, landscape quality, and tree cover. Homes that improved landscaping from average quality to good or excellent quality increased selling price by 5.7 and 10.8%, respectively. Approximately 30% of the increase in sale value was accounted for by added tree cover. The results show that each $1.00 invested in upgrading an average landscape to excellent quality returns $1.35 in added property value.

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Nihayah, Dyah Maya, Amin Pujiati, and Moh Khoiruddin. "Main Priorities in Value Added Improvement-Based on Commodity Processing System." JEJAK 10, no. 2 (2017): 361–71. http://dx.doi.org/10.15294/jejak.v10i2.11300.

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The huge number of rambutan plants in Gunungpati has resulted in the decline of rambutan sales price during harvest season, i.e. Rp 1,500.00 per pack, any unsold rambutan tends to immediately wilt, break and deteriorate. This research is aimed to the sequence of commodity processing priority in order to increase the products value-added. This study is an action research, using descriptive statistic and Analytical Hierarchy Process (AHP). The results indicate that a counseling since production until post-harvest becomes the highest priority, followed by produce sorting, and availability of produce processing technology. It is necessary to have practical field-based initiatives of businesses farmers who have managed to do the innovations, competitive advantage, and then to rise the competitiveness. To make this value-added-based horticulture commodity processing system work, Government role is required to guiding and evaluating every policy priorities.

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Wilson, Bill, Brad Stennes, Sen Wang, and Louise Wilson. "Secondary manufacturing in British Columbia: Structure, significance and trends." Forestry Chronicle 77, no. 2 (2001): 301–8. http://dx.doi.org/10.5558/tfc77301-2.

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Similar to many other jurisdictions, British Columbia (BC) is no longer able to expand forest sector production and employment by drawing upon additional timber reserves, so it is seeking to expand value-added (i.e., secondary) manufacturing in forest products. Given the significance of the forest sector to BC, it is important that decision-makers seeking to promote an expansion in secondary manufacturing have accurate sector information. This paper presents the results of a 1998-99 survey of the BC solid wood secondary manufacturing industry. The project gathered operational, employment, production, marketing and financial information on nine defined product groups of business types (BTs) for 1997. The industry information is analyzed to provide a quantitative and qualitative examination on the current structure and significance of the sector, and a discussion on the major challenges confronting secondary manufacturing. An analysis of sector trends is also provided.Sector employment for nine business types totalled 19 490 person years and total sector sales an estimated $3.87 billion (about 22% of total BC forest product sales). Sales for seven business types (excluding panelboards, shakes and shingles) totalled $2.69 billion, up about 40% from 1994 measured in nominal dollars. Direct employment coefficients for a standard volume of timber equivalent are estimated for each of the business types. Key words: forest industry, value-added, employment, markets, policy

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Wells, Steve C., and Tonya K. Flesher. "LESSONS FOR POLICY MAKERS FROM THE HISTORY OF CONSUMPTION TAXES." Accounting Historians Journal 26, no. 1 (1999): 103–26. http://dx.doi.org/10.2308/0148-4184.26.1.103.

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A consumption-based tax system has attracted a variety of supporters, including proponents of tax simplification and policy makers in search of more or alternative revenue sources. Such a system could involve the use of a value-added tax (VAT) or a sales tax. Policy makers and legislators should consider the history of the background of the VAT. A cursory review of the development of sales taxes is presented as a background for the problems that might be encountered in adopting the VAT. This review of the historical development shows that there are numerous and complex issues requiring careful study.

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Arene, C. J., and S. O. Ndomadu. "Impact of Value-Added Tax on the Capital Structure and Profitability of Premier Breweries Plc, Nigeria." Vikalpa: The Journal for Decision Makers 22, no. 3 (1997): 71–78. http://dx.doi.org/10.1177/0256090919970307.

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What is the effect of value-added tax (VAT) on the capital structure and profitability of a firm? Based on the study of Premier Breweries Plc in Anambra State of Nigeria which manufactures beer, this paper by C.J. Arene and S.O. Ndomadu concludes that imposition of VAT has resulted in reduction in consumption as well as. sales volume leading to reduction in production capacity and net profit margin of the company.

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Suryanto, Suryanto. "KAJIAN EMPIRIS : PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN PERUSAHAAN DI INDONESIA." Transparansi Jurnal Ilmiah Ilmu Administrasi 9, no. 1 (2018): 1–11. http://dx.doi.org/10.31334/trans.v9i1.82.

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This study aims to examine the influence of intellectual capital (IC) on corporate growth. This study examined the relationship between the three components of intellectual capital, namely Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital Employeed (VACA) with the company growth proxied with growth sales growth. The data used are the financial statements of Fast Moving Consumer Goods sector companies in Indonesia Stock Exchange period 2011-2014. This research uses quantitative approach with verifikatif research type. The sample of the research is all companies in the sector of Fast Moving Consumer Goods which amounted to 18 issuers. Data analysis tool in this research using multiple regression analysis. The results showed that simultaneously VAHU, STVA, and VACA had a significant positive effect on company growth. Meanwhile, VAHU and VACA partially have no effect on company growth. However, STVA affects the company's growth. This study proves that the dimension of intellectual capital affecting company growth is only STVA.

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Journal articles on the topic 'Value-added-sales'

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