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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

An empirical analysis of the value added statements of 65 companies for the period 1977-2000

Geldenhuys, Barend Petrus 03 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2004 / ENGLISH ABSTRACT: Value added is the wealth that a reporting entity has been able to create by its own and its employees' efforts. A Value Added Statement (VAS) reports on how this value added is shared between employees, providers of capital, the state and reinvestment. In order to put wealth created by an organization in proper perspective, the users of VAS should be able to compare the results in a statement of an entity over a given period of time to evaluate trends and should furthermore be able to compare the statements of various companies in order to determine the relative performance of a company in the creation of wealth. Little empirical work has been done on Value Added Statements in South Africa resulting in a lack of standards or benchmarks against which to judge/compare the value-added data and ratios of different entities. The aim of this study was to contribute towards creating a data bank, which ultimately will be used in setting industry standards. This study was limited to 65 companies, which published Value Added Statements for five or more consecutive years and disclosed the number of employees during the period 1977 to 2000. The research is of an exploratory nature and it was decided to focus on the following aspects of a Value Added Statement in order to calculate standards or benchmarks: (a) Common size Value Added Statements. (b) Compound growth rates for the different elements of a Value Added Statement. (c) Annual growth rates of sales/employee, salaries and wages/employee and valueadded/ employee. Certain trends were identified. / AFRIKAANSE OPSOMMING: Toegevoegde waarde is die rykdom wat 'n verslaggewende eenheid skep deur eie en werknemers se pogings. Toegevoegdewaardestate (TWS) doen verslag oor hoe hierdie toegevoegde waarde gedeel word tussen die werknemers, kapitaalvoorsieners, die staat en herinvestering. Ten einde die rykdom wat deur 'n organisasie geskep is in toepaslike perspektief te sien, moet die gebruikers van TWS hierdie resultate, kan vergelyk oor 'n gegewe tydperk ten einde tendensie-ontledings te kan doen. Verder moet die gebruikers van TWS 'n vergelyking kan maak tussen die state van verskillende maatskappye om sodoende die relatiewe prestasie in die skepping van rykdom te evalueer. In Suid-Afrika is min proefondervindelike navorsing gedoen oor TWS, met die gevolg dat daar 'n gebrek aan standaarde of beginpunte is waarteen die toegevoegde waarde data en verhoudings van verskillende maatskappye gemeet kan word. Die doel van hierdie studie is om by te dra tot die databank wat uiteindelik gebruik sal word in die daarstelling van bedryfstandaarde. Die studie is beperk tot 65 maatskappye wat TWS vir 'n tydperk van vyf of meer opeenvolgende jare gepubliseer het asook die hoeveelheid werknemers vir die tydperk 1977 tot 2000 bekend gemaak het. Die navorsing is ondersoekend van aard en daar is gefokus op die volgende aspekte in die daarstelling van standaarde en beginpunte in 'n Toegevoegdewaardestaat: (a) Gemene grootte Toegevoegdewaardestate. (b) Saamgestelde groeikoers vir die verskillende komponente van TWS. (c) Jaarlikse groeikoers in toegevoegde waarde, verkope/werknemers, toegevoegde waarde/werknemers en salarisse en lone/werknemers. Sekere tendensies is geidentifiseer.
2

Analysis of value-added reporting by listed industrial companies on the Johannesburg Stock Exchange

Motswagae, Pauline 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 1998. / ENGLISH ABSTRACT: The study investigated the divergent practice in the presentation of Value-Added Statements (V AS) by industrial companies on the Johannesburg Stock Exchange. A standard statement (for 1997 only), as suggested by the author, was constructed for all 188 companies analysed to eliminate unusual or faulty recording of certain items. Overall, the calculated value added differed from that published by the companies due to the inclusion of certain items which are specific to particular companies. The information compiled during the investigation will also he used to upgrade the database of the University of Stellenbosch Business School. The results of the study suggest that there are indeed some deep-rooted conceptual problems in reporting value added as well as problems associated with the treatment of individual items in the statement. Taxation reporting in the V AS was found to be the major item where inconsistency was prevalent. Of the 188 companies studied, about forty percent included what the author tenned "taxation mistakes" in their VAS. Minority reporting was found to be another significant problem area where companies were very inconsistent in reporting the item. In addition, there were some strange items that the writer came across in the published VAS. [f value added is to be accepted as a useful tool in financial reporting, that is, if it is to gain popularity and usefulness, it must be derived from a consistent model and should be systematically applied. / AFRIKAANSE OPSOMMING: Die studie het die verskillende wyses ondersoek waarop Toegevoegdewaardestate (TWS) opgestel is deue industriele maatskappye op die Johannesburgse Effektebeurs. 'n Standaard staat (slegs vir 1997) soos voorgestel deur die skrywer is opgestel vir elk van die 188 maatskappye wat ontleed is ten einde ongewone of foutiewe rapportering te elimineer. Oor die aigemeen het die berekende toegevoegde waarde verskil van die syfers soos gepubliseer deur die maatskappy. Die verskille was hoofsaaklik toe te skryf aan die insluiting van sekere items wat uniek was aan bepaaJde maatskappye. Die informasie versamel gedurende hierdie ondersoek sal ook gebruik word om die databasis van die Bestuurskool van die Universiteit van Stellenbosch op te gradeer. Die resultate van die studie het getoon dat daar weI sommige diep-geworteide konseptuele probleme in die rapportering van toegevoegde waardc bestaan het sowel as probleme geassosieer met die hantering van individuele items in die TWS. Veertig persent van die 188 maatskappye ondersoek, het belastingfoute (soos deur die skrywer omskryf) ingesluit in die gepubliseerde TWS. Die rapportering van minderheidsbelang was ook 'n groot probleem area wat gelei het tot 'n groot mate van inkonsekwente rapportering. Verder het die skrywer op 'n hele aantal ongewone items in die gepubliseerde TWS gevind. As toegevoegde waarde as 'n handige hulpmiddel in finansiele rapportering aanvaar wil word, dit is om groter populariteit en groter gebruikswaarde te verkry, sal dit ontwikkel moet word uit 'n bepaalde model, en op 'n sistematiese wyse opgestel word.
3

Published RSA cash value added statements

Shiba, Nomsa 03 1900 (has links)
Thesis (MBA)--Stellenbosch University, 1999. / ENGLISH ABSTRACT: This study project explores cash value added statements (CVAS). a South African innovation. A complete survey is made of all the CV AS published by listed South African industrial companies from 1991 up to 1998. The survey yields a total of 18 listed South African industrials, which started to publish a CV AS in different years. Together, the 18 companies provide a population of 89 cash value added statements for analysis. The aim of the study is to establish how South African companies prepare a CV AS against a background which lacks a formal Accounting Standard on the subject. Secondly. it seeks to unravel any variations and mistakes presentation of published CY AS as measured against a standardized model of CY AS. In order to highlight the variations, a fault bank is created. An analysis of the fault bank reveals a number of differences in the treatment of certain components of a CV AS by listed South African industrial companies. Major deviations from the standardized model of a CVAS involve interest, dividends and taxation. / Please refer to fulltext for Afrikaans abstract
4

A value added statement versus cash value added statement : a South African experience

Seema, Maitseo Josephine, Modisane, Kabo H. 03 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: The Value Added Statement does not provide any information that does not already exist in the income statement. It only arranges the information and adds a new item, salaries and wages, to highlight the value created by the company and how that value is distributed amongst stakeholders. This information would assist users in their evaluation of the economic performance of the organisation. The study set out to show the composition, calculation and the reconciliation of both Cash Value Added Statement (CVAS) and the Value Added Statement (VAS). A database has been created for the years 1990-1998 for all the companies that published the CVASNAS during that period. The differences between CVAS and VAS can be determined by: a) Non-cash items (excluding depreciation). b) Movements in non-cash components of working capital. c) Differences between an income statement and cash flow statement relative to : • Extra-ordinary items • Exceptional items • Abnormal items • Associated income • A few sundry items Individual reconciliation was performed per company per year for the period 1990 to 1998 to enable the balancing of the CVAS total (Total A) with the VAS total (Total B)- see the example on Figure 3.1 to Figure 3.3. Items in both eVAS and VAS were then expressed about the two totals (see the line, Total A) to arrive at the common size for both CVAS and VAS (Tables 1(a) and 1(bj). Descriptive statistics were performed in order to find out how much each item constitutes to the value added. Due to the large amount of data, the initial raw data was excluded from the study project and is only available in the databank. / AFRIKAANSE OPSOMMING: Die Toegevoegdewaardestaat verskaf geensins enige inligting wat nie reeds in die inkomstestaat verskyn nie. Die doel daarvan is slegs om inligting te rangskik en voeg nog 'n item by, nl. salarisse en lone. Die doel hiervan is om die waarde wat die maatskappy geskep het, uit te lig en ook hoe daardie bepaalde waarde onder belanghebbers verdeel word. Hierdie inligting kan gebruikers help by die evaluering van die ekonomiese prestasie van die betrokke organisasie. Die ondersoek dui die samestelling, berekening en die rekonsiliasie aan van beide die Kontant- Toegevoegdewaardestaat (KTWS) en die Toegevoegdewaardestaat (TWS). 'n Databasis is saamgestel vir die tydperk 1990 - 1998 vir alle maatskappye wat gedurende hierdie tyd KTWS/TWS gepubliseer het. Die verskille tussen KTWS en TWS word bepaal deur: a) Nie-kontant items (uitsluitend waardevermindering). b) Die bewegings in die nie-kontant komponente van bedryfskapitaal. Die verskille tussen 'n inkomstestaat en kontantvloeistaat met betrekking tot: • Buitengewone items • Besondere items • Abnormale items • Geassosieerde inkomste • Enkele diverse items Individuele rekonsiliasies is uitgevoer per maatskappy per jaar vir die tydperk 1990 - 1998 vir die balansering van die KTWS se totaal (Totaal A) met die TWS se totaal (Totaal B) - kyk na die voorbeeld in Figuur 3.1 tot Figuur 3.3. Items in beide KTWS en TWS is dan uitgedruk ten opsigte van die twee totale (kyk na die lyn, Totaal A) om by die gemeenskaplike grootte vir beide KTWS en TWS (Tabelle l(a) en l(b)) uit te kom. Beskrywende statistiek is gebruik om vas te stel hoeveel elke item bydra tot die toegevoegde waarde. Weens die geweldige hoeveelheid data/inligting, is die aanvanklike rou-data van die ondersoek uitgesluit. Dit is slegs beskikbaar in die databank.
5

A survey of the accuracy of reporting and the extent of compliance to the disclosure provisions of AC101 by industrial companies listed in the Johannesburg Securities Exchange

Jarana, Vuyani 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: This study examines the extent to which the industrial companies listed in the Johannesburg Securities Exchange complied with the disclosure provisions of the Accounting Standards AC101 when publishing their financial statements for the years 2000 to 2002. This study further evaluates the accuracy of the reporting of the salaries and wages as presented in their Value Added Statements. Published financial statements for the years 2000 to 2002 of more than 160 companies were analysed and evaluated. The study also identifies companies that did not disclose staff costs and directors' emoluments in their financial statements as well as those companies that reported the labour portion of their wealth distribution accurately in their Value Added Statements. / AFRIKAANSE OPSOMMING: Die studie dek die mate waarin genoteerde industriële maatskappye op die Johannesburgse Effektebeurs voldoen het aan die openbaarmakingsvereistes van die Rekeningkundige Standaarde RE101 ten opsigte van hul finansiële state soos van 2000 tot 2002 gepubliseer. Die studie let verder ook op die akkuraatheid van die verslaggewing van salarisse en lone in die Toegevoegdewaardestate. Gepubliseerde finansiële state vir die jare 2000 tot 2002 van meer as 160 maatskappye is ontleed en geëvalueer. Die studie identifiseer ook daardie maatskappye wat nie salariskoste en direkteursvergoeding in hul finansiële state geopenbaar het nie, sowel as diegene wat hul salarisse korrek in die Toegevoegdewaardestate openbaar het.

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