Thesis (MBA)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: One of the objectives of corporate reporting is the communication of information on a company's performance to all stakeholders. The traditional financial statements (balance sheet, income statement and the cash flow statement) do not sufficiently meet all of the above requirements. In view of this, the study project acknowledges the need for corporate reporting beyond the traditional conventional financial reports. This therefore necessitated the use of a Value-Added Statement (VAS) as one of the financial statements that is regarded to have the ability to enhance corporate reporting. A VAS is based on an economic concept and, therefore, a contribution of a specific company towards the Gross Domestic Product (GOP) can be directly measured. Although a VAS does not solely disclose all of the information pertaining to the economic performance of business enterprise, it is believed that the statement can assist interested parties in making well-informed economic decisions. However, the publication of a VAS is still not a statutory regulation in South Africa. The findings indicate some limitations in the manner in which a VAS is published. The format is not statutory and is not audited, but there are opportunities for further research and improvement. This aspect has unfortunately led some users to mistrust the statement. For example, it almost always indicates that the labour component takes most of the value added (Hird, 1983). Statistical tests (e.g. Shapiro-Wilk's W Spearman R Test, histograms) have been conducted. These tests show a weak negative relationship between change in number of employees and change in value added by each employee. This suggests that value added per employee is not the only factor that contributes to productivity. There is therefore not enough evidence to conclude that companies that reduce the number of employees improve productivity. / AFRIKAANSE OPSOMMING: Een van die doelwitte van korporatiewe verslaggewing is om inligting oor die prestasie van 'n maatskappy aan alle belangegroepe te kommunikeer. Die tradisionele finansiële state (balansstaat, inkomstestaat en kontantvloeistaat) voldoen nie heeltemal aan bogenoemde vereistes nie. In die lig hiervan erken die studieprojek die behoefte aan korporatiewe verslaggewing bo en behalwe die tradisionele finansiële verslae. Dit het dus die gebruik van die toegevoegdewaardestaat (TWS) genoodsaak as een van die finansiële state wat daartoe kan bydra om korporatiewe verslaggewing te verbeter. 'n TWS is gebaseer op 'n ekonomiese konsep. Daarom kan 'n bydrae van 'n spesifieke maatskappy tot die Bruto Binnelandse Produk (BBP) direk gemeet word. Hoewel 'n toegevoegdewaardestaat nie op sy eie al die inligting oor die ekonomiese prestasie van 'n besigheidsonderneming blootlê nie, kan dit belangstellende partye help om ingeligte ekonomiese besluite te neem. Die publikasie van 'n toegevoegdewaardestaat is egter nog nie 'n statutêre regulasie in Suid-Afrika nie. Die bevindinge dui op 'n aantal beperkinge in die wyse waarop 'n TWS gepubliseer word. Die formaat is nie statutêr nie en word nie geouditeer nie, maar daar is geleenthede vir verdere navorsing en verbetering. Hierdie aspek het ongelukkig daartoe gelei dat sommige gebruikers die staat wantrou. Byvoorbeeld: Die VAS dui feitlik altyd aan dat die arbeidskomponent die meeste van die toegevoegde waarde opneem (Hird, 1983). Statistiese toetse (bv. Shapiro-Wilk se W Spearman R Toets, histogramme) is uitgevoer. Hierdie toetse dui op 'n swak negatiewe verhouding tussen verandering in die aantal werknemers en verandering in die waarde wat deur elke werknemer toegevoeg word. Dit dui daarop dat die waarde wat per werknemer toegevoeg word nie die enigste faktor is wat bydra tot produktiwiteit nie. Daarom lewer dit nie genoegsaam bewys om tot die gevolgtrekking te kom dat maatskappye wat hul aantal werknemers verminder terselfdertyd produktiwiteit verhoog nie.

Submitted in fulfillment of the requirements for the Degree of Master of Management Sciences: Business Administration, Durban University of Technology, Durban, South Africa, 2016. / Small, medium and micro enterprises (SMMEs) play a pivotal role in the economy of a country through job creation, development and dealing with the issue of unemployment, all of which affect the government and its citizens. Therefore, it is important that SMMEs operate efficiently and run their businesses effectively in order to grow within their respective sectors. The low rate of success amongst SMMEs in South Africa (SA) over the years indicates that there are factors hindering the efforts of the country’s SMMEs from operating efficiently (Turton and Herrington 2012: 48). One of the factors is poor operational performance which is frequently quoted as a leading cause of failure amongst SMMEs within the manufacturing sector (Urban and Naidoo 2012: 146). Furthermore, the Economic Development and Growth in eThekwini (EDGE) (2013: 37-38) reveals that SMMEs within the textile and clothing manufacturing sector in the eThekwini district generally do not innovate and suffer from a lack of access to financial services. The study population was 94 small and micro enterprises (SMEs) in the textile and clothing manufacturing sector in the eThekwini district. The researcher could not find a data on medium enterprises as prospective participants in the study and obtained only 80 SMEs. A quantitative approach was used in the context of a census study. The study was descriptive and conclusive in nature. The results of the study indicate that SMEs apply innovative processes in their businesses and work at a favourable physical environment within eThekwini district. However, SMEs do not have sufficient access to government financial incentive schemes (GFIS) which could be a factor inhibiting their growth and development. Furthermore, despite the fact that many of the SMEs in the study agreed that assistance from government schemes can enhance their operational performance, almost half of them were not aware of relevant schemes. Therefore, it is important that the government, that is, the Department of Trade and Industry (dti) and Small Enterprise Development Agency (seda) and other relevant government agencies, reach out to as many of these SMEs as possible. This is an opportunity for the SA government to improve their efforts to create more jobs for SA citizens. / M

Thesis (M.Tech.: Business Administration)-Durban University of Technology, 2006 vi, 70 leaves / One of the major problems facing SMME’s in the South African clothing industry is the surge of clothing imported particularly from China, which negatively impacts on the ability of local firms to survive in business. Despite this challenge within the volatile business environment some SMME’s within the clothing industry have been resilient and have remained in business. This survey focused on the existing business strategies of SMME’s within the clothing manufacturing sector of Kwa-Zulu Natal. The main aim of the research was to establish the underlying factors of competitive advantage of SMME’s and to determine the strategic action taken by businesses in order to combat the impact of the sale of imported clothing in South Africa. In addition, an evaluation of the success of these strategic choices was carried out so that future business strategies for SMME’s can be developed to ensure sustainable competitive advantage.

Thesis (MBA (Business Management))--Stellenbosch University, 2008. / ENGLISH ABSTRACT: The South African Government has set a target to halve poverty and unemployment by 2014. In an attempt to achieve this target a number of projects were initiated, one of which is the National Tooling Initiative (NTI). Local structures were established to encourage co-operation and competitiveness among the Small Micro and Medium Enterprises (SMMEs) by using the cluster concept. Consequently the Western Cape Tooling Initiative (WCTI) was formed to focus on and address the needs of the toolmakers in the Western Cape. It was highlighted during the interview with the Chief Executive Officer (CEO) of the WCTI that some of the toolmakers are limited in terms of the size of orders they could handle due to lack of capacity. Discussions and research showed that in addition to the cluster initiative, a model such as the Order Fulfilment Process (OFP) could be used to encourage toolmakers to play a role in the activities within the OFP which they are strong in and collectively tender for contracts which they cannot fulfil on their own. Coupled to the OFP, it was decided that activity based costing would be used to assist with the cost allocation of the activities along the OFP. Furthermore, some of the activities within the OFP would be centralised i.e. order taking and invoicing, while others would be decentralised i.e. manufacturing and distribution. The research study showed that although the office of the WCTI is fully established, there is a need to better understand and analyse the actual state of the toolmakers, their profile and capability. Once this information is available, the WCTI would be in a better position to make meaningful decisions about the appropriate plan of action. Concurrently, the WCTI need to also learn about the business opportunities that are available to the toolmakers and begin to exploit them. The aim of the study was to help improve the performance of the toolmakers through co-operation by using the order fulfilment process model complemented by activity based costing. The objective of the research project was to develop a framework that should be used by the WCTI to encourage co-operation among the toolmakers to improve their competitiveness. / AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse regering het aan hulself die doelwit gestel om teen 2014 armoede en werkloosheid te halveer. In ‘n poging om hierdie doelwitte te bereik, is ‘n aantal projekte van stapel gestuur, waarvan die “National Tooling Initiative” (NTI) een is. Plaaslike strukture is gevestig om samewerking en mededinging aan te moedig tussen die klein-, mikro- en medium- sake-ondernemings (SMMEs) deur die gebruik van ‘n groeperingskonsep. Gevolglik is die “Western Cape Tooling Initiative” (WCTI) tot stand gebring om te fokus op die behoeftes van die gereedskapmakers in die Wes-Kaap en hul behoeftes aan te spreek. In ‘n onderhoud met die Hoof Uitvoerende Beampte van die WCTI is aandag daarop gevestig dat sommige van die gereedskapmakers beperk word in terme van die grootte van bestellings wat hulle kan hanteer as gevolg van hul gebrek aan kapasiteit. Gesprekke en navorsing het getoon dat ‘n model soos die bestellingvoltooingsproses (Order Fulfilment Process (OFP)) gebruik kan word om gereedskapmakers aan te moedig om ‘n rol te speel in die aktiwiteite binne die OFP waarin hulle sterk is en gesamentlik tenders in te dien vir kontrakte wat hulle nie op hulle eie kan hanteer nie. Tesame met die OFP, is daar besluit dat aktiwiteitsgebaseerde kosteberekening gebruik sou word om te help met die bepaling van koste-allokasie van die aktiwiteite binne die OFP. Verder sal sommige van die aktiwiteite van die proses gesentraliseer word, naamlik die neem van bestellings en fakturering, terwyl ander gedesentraliseer sou word, naamlik vervaardiging en verspreiding. Die navorsingstudie het getoon dat, alhoewel die kantoor van die WCTI ten volle gevestig is, daar steeds ‘n behoefte bestaan om die werklike toestand van die gereedskapmakers, hulle profiel en kapasiteit te begryp en te ontleed. Wanneer hierdie inligting beskikbaar is, sal die WCTI in ‘n beter posisie wees om betekenisvolle besluite te neem rakende die gepaste plan van aksie. Verder moet die WCTI ook hulself vergewis van die sakemoontlikhede wat vir die gereedskapmakers beskikbaar is en dit begin benut. Die oogmerk van die studie was om die werkverrigting van die gereedskapmakers deur samewerking te verbeter deur middel van die OFP wat ondersteun word deur aktiwiteitsgebaseerde kosteberekening. Die doel van die navorsingsprojek was om ‘n raamwerk te ontwikkel wat deur die WCTI gebruik kan word om samewerking onder die gereedskapmakers aan te moedig en hul mededingendheid te verbeter.

Thesis (MBA)--Stellenbosch University, 2008. / The aim of this study is to develop an understanding of and to identify those people management practices used by global South African companies to improve competitive advantage, and which enables them to compete effectively internationally. People management practices refer to any human resource management initiative or process designed to improve the effectiveness of a company's human capital. Such practices typically flow from the organisation's overall business strategy. and are interpreted and developed into HR policies, processes and systems by HR professionals. However it is the manner in which such policies and processes are applied by management, which transforms them into people management practices. A detailed literature review was used to develop an understanding of the current influences impacting on the human resource management field and also to identify those people management practices considered to be 'best practice'. The people management practices of five companies, listed on the Johannesburg Stock Exchange or with their origins in South Africa, were then studied and compared. These companies represent a wide variety of sectors and industries, including mining, financial services, telecommunications, manufacturing and industrial services. The final results were then compared against and used to verify the 'best practice' template identified earlier during the literature review. Finally, the study also provides a brief summary and understanding of how the HR function in particular, facilitates and supports the implementation of these people practices within the companies surveyed.

Thesis (M.Tech.: Business Administration)-Durban University of Technology, 2006 vi, 70 leaves / One of the major problems facing SMME’s in the South African clothing industry is the surge of clothing imported particularly from China, which negatively impacts on the ability of local firms to survive in business. Despite this challenge within the volatile business environment some SMME’s within the clothing industry have been resilient and have remained in business. This survey focused on the existing business strategies of SMME’s within the clothing manufacturing sector of Kwa-Zulu Natal. The main aim of the research was to establish the underlying factors of competitive advantage of SMME’s and to determine the strategic action taken by businesses in order to combat the impact of the sale of imported clothing in South Africa. In addition, an evaluation of the success of these strategic choices was carried out so that future business strategies for SMME’s can be developed to ensure sustainable competitive advantage.

Estimates of the value of manufacturing sector output enter into many economic indices, especially those measuring productivity. The South African Central Statistical Services has twice made substantial errors in the output series. Revisions to correct the first of these raised the growth rate in manufacturing over the period 1970-80 from 2,6 per cent per annum (compound) to 5 per cent. This episode is not common knowledge. After examining the conceptual difficulties involved in producing output stimates, a practical technique for detecting errors in the series , the Euler Consistency Test, is presented. Developed, refined, and then applied to the South African data, it predicted, retrospectively, the first set of errors (using only the information available at the time those errors were made), then detected another set of errors , not previously known to exist. The study records the process by which the CSS was made to concede this second error. Acknowledgement only came after protracted correspondence and an examination conducted by a special committee formed to investigate my complaints. With 1979 set equal to 100, the output level in 1988 was originally given as 113,8. After investigation, the CSS raised this to 126,1. The magnitude of this second error is equivalent to the omission of the total output of the two SASOL plants commissioned during the early 1980s. Estimates of productivity growth by the National Productivity Institute using these incorrect figures are shown to have created a misleading picture of the sector's performance, especially in the sensitive debate over the relationship between wage and productivity growth. An attempt is made to lay the groundwork of an analytical framework for comprehending (from a Marxist point of view) the activities of ideological state apparatusses like the NPI. A review of the literature on theory choice is conducted, and the necessarily political nature of this activity is explored. The relative impotence of I science' in the face of ideology in a conflict-ridden society is considered. The question of the significance of disagreements between economists is examined, and prospects for convergence and consensus on certain issues are weighed. / Thesis (Ph.D.)-Unversity of Natal, 1994.

The South African economy desperately requires an injection from small manufacturing enterprises that are productive and highly organized - hence the need to identify suitable productivity measurement approaches for use in these enterprises. The following research question was formulated: Which productivity approach( es) is (are) generally most suitable for small manufacturing enterprises in the steel and engineering industry of South Africa? The following directions of research were identified: (1) A literature search revealed 12 productivity measurement approaches. The theory of each is discussed in detail. (2) An empirical search was performed to establish the requirements of industry. This process is fully discussed. The results of both the literature and empirical searches were used to develop a list of criteria. These criteria were compared with each of the approaches, and only three were found to conform to these requirements. The results of this comparison provided the answer to the research question. / Department of Business Management / M.Com (Business Management)

The South African economy desperately requires an injection from small manufacturing enterprises that are productive and highly organized - hence the need to identify suitable productivity measurement approaches for use in these enterprises. The following research question was formulated: Which productivity approach( es) is (are) generally most suitable for small manufacturing enterprises in the steel and engineering industry of South Africa? The following directions of research were identified: (1) A literature search revealed 12 productivity measurement approaches. The theory of each is discussed in detail. (2) An empirical search was performed to establish the requirements of industry. This process is fully discussed. The results of both the literature and empirical searches were used to develop a list of criteria. These criteria were compared with each of the approaches, and only three were found to conform to these requirements. The results of this comparison provided the answer to the research question. / Department of Business Management / M.Com (Business Management)

Thesis (M.Com. (Economics)) -- University of Limpopo, 2022 / The purpose of this study was to investigate growth through innovation and productivity in the South African economy. The study employed the Autoregressive Distributed Lag (ARDL) approach to analyse the annual time series data from the period 1994 to 2018. The data of the study is quantitative and was collected from the South African Reserve Bank and the World Bank. Due to a decline in investment in innovation in South Africa as compared to Brazil, Russia, India and China, the study recommends increased investment in innovation, which may yield positive results on economic growth given the Fourth Industrial Revolution (4IR) presence. The results of the study indicate that there is a long-run relationship between the variables furthermore, in the short-run research and development (R&D), several patents and manufacturing: Labour productivity has a positive and is statistically significant on GDP. However, labour productivity in the non-agricultural sector is positive but statistically insignificant on GDP. Moreover, the findings, in the long run, reveal that R&D, number of patents, and manufacturing: labour productivity is positive and statistically significant on the economic growth in South Africa while labour productivity in the non-agricultural sector has a negative impact on economic growth. This study recommends that policymakers should aim at increasing government-funded R&D, education and human capital to induce productivity and eventually drive up economic growth in South Africa.