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Quantifying the parameters of successful agricultural producersKaase, Gregory Herman 16 August 2006 (has links)
The primary purpose of the study was to quantify the parameters of successful agricultural producers. Through the use of the Financial and Risk Management (FARM) Assistance database, this study evaluated economic measures for row-crop producers, livestock producers and diversified producers (farms which can not be classified as primarily crop or livestock). The sample population for this study was agricultural producers (N=196) who had participated in the Texas Cooperative Extensions FARM Assistance program in the years 2002 to 2004. Financial performance was determined by several financial measures, such as net cash farm income, ending cash reserves, return on assets (ROA), equity growth and working capital. In addition, information gathered about the FARM Assistance clientele was used to examine the relationship between their demographic backgrounds and their financial success. SPSS was used to calculate frequencies, percentages, means, standard deviations, and administer one-way analysis of variance and independent sample t-test. The major findings of the study showed that the average age of the FARM Assistance participants was 51 years old. A large number of the participants (41.90%) in the FARM Assistance program had a Bachelor of Science degree. This study also revealed that the mean net cash farm income for the 196 operations was $91,970 with a range from negative $152,990 to $822,610. Row crop producers had a statistically significant higher ProScore index, net cash farm income, and net cash farm income per acre than livestock farms. Producers who started as farm employees had a statistically significant higher ProScore index than producers who started on their own, partnered with a family member, or those who selected other. Finally, producers who had fulltime, off farm employment had a statistically significant lower ProScore index than those producers who had part-time employment or those who did not have an off farm job.
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Quantifying the parameters of successful agricultural producersKaase, Gregory Herman 16 August 2006 (has links)
The primary purpose of the study was to quantify the parameters of successful agricultural producers. Through the use of the Financial and Risk Management (FARM) Assistance database, this study evaluated economic measures for row-crop producers, livestock producers and diversified producers (farms which can not be classified as primarily crop or livestock). The sample population for this study was agricultural producers (N=196) who had participated in the Texas Cooperative Extensions FARM Assistance program in the years 2002 to 2004. Financial performance was determined by several financial measures, such as net cash farm income, ending cash reserves, return on assets (ROA), equity growth and working capital. In addition, information gathered about the FARM Assistance clientele was used to examine the relationship between their demographic backgrounds and their financial success. SPSS was used to calculate frequencies, percentages, means, standard deviations, and administer one-way analysis of variance and independent sample t-test. The major findings of the study showed that the average age of the FARM Assistance participants was 51 years old. A large number of the participants (41.90%) in the FARM Assistance program had a Bachelor of Science degree. This study also revealed that the mean net cash farm income for the 196 operations was $91,970 with a range from negative $152,990 to $822,610. Row crop producers had a statistically significant higher ProScore index, net cash farm income, and net cash farm income per acre than livestock farms. Producers who started as farm employees had a statistically significant higher ProScore index than producers who started on their own, partnered with a family member, or those who selected other. Finally, producers who had fulltime, off farm employment had a statistically significant lower ProScore index than those producers who had part-time employment or those who did not have an off farm job.
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Přístupy k hodnocení výkonnosti podnikuPohanková, Lenka January 2011 (has links)
No description available.
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Att mäta prestation inom revisionsbranschen : En kvalitativ studie om prestationsmätning ur revisorns perspektiv / To measure performance in the auditing industry : A qualitative study about performance measurement from the auditor's perspectiveAndersson, Elin, Stieng, Nora January 2023 (has links)
Bakgrund: Prestationsmätning syftar till att styra organisationen i en riktning som ligger i linje med företagets övergripande mål och strategi. Det är ett styrmedel som initialt designades för industrisektorn, vilket resulterat i att frågor ställts huruvida mätningen kan appliceras på tjänsteverksamheter. Revisionsbranschen är en form av professionell tjänsteverksamhet, där många immateriella faktorer involveras i arbetet. Syfte: Syftet med denna studie är att undersöka och beskriva hur prestationsmätningen är utformad inom revisionsbranschen, ur revisorns perspektiv. Ytterligare fördjupning inom produktivitet kommer att genomföras, för att se hur revisionsbyråer arbetar med mätning kring detta. Metod: Denna studie har utgått från en kvalitativ metod med abduktiv ansats. Semistrukturerade intervjuer har genomförts med auktoriserade revisorer. Detta med syftet att få svar på våra frågeställningar samt få en djupare förståelse för prestationsmätning inom revisionsbranschen. Slutsats: Vi kan konstatera att fokus gällande prestationsmätningens utformning inom revisionsbranschen ligger på icke-finansiella mått på operativ nivå och att finansiella mått utgör en större del högre upp i organisationen. Att utvärdera och motivera är två framträdande anledningar till att mäta prestation. Vidare är debiteringsgrad ett frekvent använt mått för att mäta produktivitet. / Background: Performance measurement aims to steer the organization in a direction that is in line with the company’s overall goals and strategy. It is a control tool that was initially designed for the industrial sector, which resulted in questions being asked as to whether the measurement can be applied to the service sector. The auditing industry is a form of professional service business, where the work consists of many intangible factors. Purpose: The purpose of this study is to investigate and describe how performance measurement is designed within the auditing industry, from the auditor’s perspective. Further deepening in efficiency will be carried out, to see how audit firms work with measurement around this. Method: This study is based on a qualitative method with an abductive approach. Semi-structured interviews have been conducted with certified auditors. This with the aim of getting answers to our questions and gaining a deeper understanding of performance measurement in the auditing industry. Conclusions: We can conclude that the focus regarding the design of performance measurement in the auditing industry is on non-financial measures at the operational level and that more focus is on financial measures higher up in the organization. Evaluating and motivating are two prominent reasons for measuring performance. Furthermore, utilization rate is a frequently used metric to measure productivity.
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Bankruptcy determinants among Swedish SMEs : - The predictive power of financial measuresAndersson, Oliver, Kihlberg, Henning January 2022 (has links)
The main purpose of this paper is to provide evidence of financial leverage, liquidity, profitability, and firm size ability to predict bankruptcy of Swedish small and medium-sized enterprises (SMEs), and to create a bankruptcy prediction model for Swedish SMEs. The sample consists of 1086 Swedish SMEs, among which 543 did go bankrupt between 2015 and 2019. The paper employs logistic regression and Mann-Whitney U-test to test the hypotheses. The independent variables are derived from previous research and further filtered in a selection process, resulting in a final set of six variables. Financial leverage, liquidity, profitability, and firm size is found to have significantly predictive abilities to determine SME bankruptcy. The model has an overall classification accuracy of 77.6% out-of-sample and is able to classify 82.2% of the bankruptcies correctly out-of-sample.
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Vad, hur och varför? : - Om mått och mätning i fyra små tillverkande företagAndersson, Barbro, Örnborg, Beatrice, Hassanova Sürer, Nejla January 2014 (has links)
Bakgrund och problem Ett generellt problem är att forskning baserad på små och medelstora företag är mycket liten, med avseende på ekonomistyrning samt mätning av resultat. Syfte Syftet är att beskriva och analysera vilka mått som används i fyra små tillverkande företag. Hur måtten mäts, hur informationen kommuniceras kring dem, i vilket syfte de används och om måtten är kopplade till något mål i företaget, är frågor som studien vill besvara. Uppsatsen syftar till att skapa en ökad förståelse för hur små företag mäter sin verksamhet i avsikt att bedöma sitt resultat. Metod Med en abduktiv ansats och hermeneutiskt synsätt har den empiriska och teoretiska referensramen insamlats. Genom en kvalitativ studie och besöksintervjuer hos fyra små tillverkande företag har vi fått möjlighet att beskriva och analysera hur de använder sig av mätning i sin verksamhet. Teoriramen har sedan använts för att skapa en djupare förståelse för empirisk data. Slutsats De mått som används i små företag måste utformas utifrån varje företags specifika förutsättningar för att träffa rätt då många faktorer spelar in i valet av mått. Utifrån företagens mål får mätningen olika syften och måtten kopplar an till målen. Vi ser att behov för tydliga rutiner för mätning finns i små företag och att kommunikationen kring mätning i huvudsak sker formellt. Den kontrollerande funktionen tycks ha en övergripande roll och skapar förutsättningar för övriga syften för mätning vilka är lärande, belöning och mobilisering. Förslag till fortsatt forskning Då små företag är en mångfasetterad och icke-homogen grupp skulle det vara intressant om en studie gjordes på en större population via en kvantitativ studie vilket skulle ge en bredare bild inom ämnet mått och mätning i små företag. / Background and problem A general problem is that the research based on small and medium sized enterprises is very small, in terms of financial and performance measurements. Purpose The purpose is to describe and analyze which measurements of results are used in four small manufacturing corporations. We want to describe and analyze how the dimensions are measured, how the information is communicated about them, for what purpose they are used and if the dimensions are linked to a goal of the corporation. The essay aims to create a greater understanding of how small businesses measure their performance and achievements in their business. Method With an abductive and hermeneutic approach was empirical and theoretical data collected. Through a qualitative study and visiting interviews with four small manufacturing corporations we have been given the opportunity to describe how they use measurements in their business. The theory framework was then used to make a deeper understanding for the empirical data. Conclusion The measures that small businesses use have to be chosen according to the needs of each and every company in order to fit because a lot of elements have influence on the choice of measure. Depending on corporate goals the measuring get different purposes and in this way the measures connect to the goals. We do see that small businesses have needs for explicit routines when it comes to measuring, and the communication is mainly made through formal channels. The matter of control seems to be a general purpose in order to create prerequisites for the other purposes which are learning, rewarding and mobilization. Suggestions for future research Because small and medium sized enterprises are diverse and non- homogenous it would have been interesting if a study of a larger population was made. We believe that a quantitative study in the subject of measures and measurement in small businesses would provide a broader picture.
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Prestationsmätningar och medarbetarengagemang : En fallstudie om kopplingen mellan medarbetares inställning till prestationsmätningar gällande kundnöjdhet och långsiktiga mål samt strategier / Performance measures and employee engagement : A case study about the connection between employees attitude toward customer satisfaction measures and long-term goals and strategiesAlmqvist, Sanna, Wiberg, Pernilla January 2018 (has links)
Titel: Prestationsmätningar och medarbetarengagemang: En fallstudie om kopplingen mellan medarbetares inställning till prestationsmätningar gällande kundnöjdhet och långsiktiga mål samt strategier Nivå: C-uppsats i ämnet företagsekonomi Författare: Sanna Almqvist och Pernilla Wiberg Handledare: Tomas Källquist Datum: 2018 – januari Syfte: Bakgrunden till denna studie grundar sig i att tidigare forskning lyfter olika aspekter av nyttan av prestationsmätning ur ledare eller företagets perspektiv. De efterfrågar dock mer forskning om hur medarbetares inställning till prestationsmätningar leder till engagemang. Vårt syfte är därmed att öka förståelsen för hur medarbetares inställning till prestationsmätningar gällande kundnöjdhet engagerar dem i deras vardagliga arbete att sträva mot långsiktiga mål och strategier. Metod: Denna studie grundar sig i ett aktörssynsätt med ett hermeneutiskt och socialkonstruktionistiskt perspektiv. Insamlandet av det empiriska datamaterialet har skett genom kvalitativa semistrukturerade intervjuer. Intervjuerna omfattats av teman som återfunnits vid skapandet av den teoretiska referensramen som bygger på tidigare forskning inom ämnet. Genom en abduktiv forskningsansats har det empiriska datamaterialet och den teoretiska referensramen analyserats i samspel och påverkat varandra för att kunna besvara studiens syfte. Slutsats: Slutsatsen i studien är att positiv inställning till prestationsmätningar gällande kundnöjdhet engagerar medarbetare i det vardagliga arbetet. Studien tyder ytterligare på att olika engagemang hos medarbetare leder till strävan mot olika slags mål. Studiens bidrag: Denna studie bidrar ur en teoretisk synvinkel till att belysa medarbetares inställning till prestationsmätningar gällande kundnöjdhet, samt deras perspektiv på koppling mellan prestationsmätning och långsiktiga mål och strategier. Vidare bekräftas även tidigare forskning inom medarbetarengagemang. Förslag till fortsatt forskning: Studien kommer fram till att det skulle vara intressant att vidare forskning belyser likheter och skillnader inom de två olika spåren av prestationsmätningar gällande kundnöjdhet som återfunnits i denna studie, indirekta och direkta. / Title: Performance measures and employee engagement: A case study about the connection between employees attitude toward customer satisfaction measures and long-term goals and strategies. Level: Final assignment for Bachelor Degree in Business Administration Author: Sanna Almqvist and Pernilla Wiberg Supervisor: Tomas Källquist Date: 2018 – january Aim: The background to this study is based on previous research highlighting different aspects of the benefit of performance measurement from a leader or company perspective. But they request more research on how employees attitude to performance measurements leads to engagement. Our aim is thus to increase understanding of how employees' attitude towards performance measurements within customer satisfaction engages them in their daily work to strive towards long-term goals and strategies. Method: This study is influenced by a hermeneutic and social constructionist perspective. The empirical data has been collected through qualitative semistructured interviews. The interviews were covered by topics that were found in theoretical framework based on previous research on the subject. Through an abductive research method, empirical data and the theoretical frame of reference have been analyzed in interaction and influenced each other in order to answer the aim of the study. Conclusions: The conclusion of the study is that a positive attitude toward measurements within customer satisfaction, engage employees in everyday work. The study also points to that different involvement of employees leads to the pursuit of different kinds of goals. Contribution of the thesis: This study, from a theoretical point of view, contributes to illustrating employees' attitude to customer satisfaction measurements, as well as their perspective on linking performance measurement with long-term goals and strategies. Furthermore, previous research in employee engagement is also confirmed. Suggestions for future research: The study reveals that it would be interesting for further research to illustrate similarities and differences within the two different traces of customer satisfaction measurements found in this study, indirect and direct measurements of customer satisfaction.
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Estimating efficiency of a South African bank using data envelopment analysis / by P.M.S. van HeerdenVan Heerden, Petrus Marthinus Stephanus January 2007 (has links)
The greater competition and concentration in South Africa's financial sector has put South African banks under more constraints and led to questioning of their present performance. With a greater demand for financial services and more complains about the low quality of financial services and charges being too high, there has been increasing debate about how efficient South African banks really are.
This study discusses performance evaluation, the traditional financial and non-financial measures used, and their limitations. The concept of bank efficiency is also briefly discussed, including scale efficiency, scope efficiency, X-efficiency, cost efficiency, standard profit efficiency, alternative profit efficiency and the risk component of bank efficiency.
Data Envelopment Analysis (DEA) was chosen as the most appropriate method to estimate the scale efficiency and technical efficiency of 37 districts (and 10 provinces) of one of the largest banks in South Africa. 'DEA involves solving linear programming problems that generate a non-parametric, piecewise linear convex frontier that envelops the input and output data relative to which cost is minimized' (Fare et al., 1985b:193). The intermediation approach was used incorporating both the input- and output-orientated approach under variable returns to scale.
The analyses indicated that 19 districts out of the 37 districts were not at least once fully technically efficient during the 22 months (input- and output-orientated). The same results were found with regard to scale efficiency: 17 districts out of the 37 districts were not at least once fully scale efficient (input-orientated) and 19 districts out of the 37 districts were not at least once fully scale efficient (output-orientated), during the 22 months. Synergy was found in 6 provinces out of the 10 provinces (input- and output-orientated). / Thesis (M.Com. (Risk Management))--North-West University, Potchefstroom Campus, 2008.
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Estimating efficiency of a South African bank using data envelopment analysis / by P.M.S. van HeerdenVan Heerden, Petrus Marthinus Stephanus January 2007 (has links)
The greater competition and concentration in South Africa's financial sector has put South African banks under more constraints and led to questioning of their present performance. With a greater demand for financial services and more complains about the low quality of financial services and charges being too high, there has been increasing debate about how efficient South African banks really are.
This study discusses performance evaluation, the traditional financial and non-financial measures used, and their limitations. The concept of bank efficiency is also briefly discussed, including scale efficiency, scope efficiency, X-efficiency, cost efficiency, standard profit efficiency, alternative profit efficiency and the risk component of bank efficiency.
Data Envelopment Analysis (DEA) was chosen as the most appropriate method to estimate the scale efficiency and technical efficiency of 37 districts (and 10 provinces) of one of the largest banks in South Africa. 'DEA involves solving linear programming problems that generate a non-parametric, piecewise linear convex frontier that envelops the input and output data relative to which cost is minimized' (Fare et al., 1985b:193). The intermediation approach was used incorporating both the input- and output-orientated approach under variable returns to scale.
The analyses indicated that 19 districts out of the 37 districts were not at least once fully technically efficient during the 22 months (input- and output-orientated). The same results were found with regard to scale efficiency: 17 districts out of the 37 districts were not at least once fully scale efficient (input-orientated) and 19 districts out of the 37 districts were not at least once fully scale efficient (output-orientated), during the 22 months. Synergy was found in 6 provinces out of the 10 provinces (input- and output-orientated). / Thesis (M.Com. (Risk Management))--North-West University, Potchefstroom Campus, 2008.
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Kritické srovnání vládních postupů za účelem dosažení vyšší energetické efektivnosti bytové a nebytové výstavby ve vybraných zemích EU / A Critical Comparison of Government Practices to Achieve Higher Housing Energy Efficiency Across EUUnzeitig, Filip January 2011 (has links)
Práce srovnává, jak vlády vybraných Evropských zemí stimulují občany a podniky k tomu, aby stavěli energeticky úsporně se zaměřením na ekonomickou stránku věci. Práce srovnává poznatky, sjednocuje je a vyvozuje patřičné závěry.
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