Just in time strategy and profitability analysis in financial statements

"The purpose of this paper is to describe some links between Just in Time (JIT) manufacturing strategy and performance financial analysis in financial statements. A rational, deductive, analytical and objective method was used; based on previous findings, a series of functions along with pre-po...

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Autores Principales: Juárez, Fernando, Pérez C.H., Useche A.
Formato: Objeto de conferencia (Conference Object)
Lenguaje:Inglés (English)
Publicado: IEOM Society 2017
Materias:
Acceso en línea:https://repository.urosario.edu.co/handle/10336/22874
id ir-10336-22874
recordtype dspace
spelling ir-10336-228742021-09-04T05:11:54Z Just in time strategy and profitability analysis in financial statements Juárez, Fernando Pérez C.H. Useche A. Financial statements Just in time Performance Profit "The purpose of this paper is to describe some links between Just in Time (JIT) manufacturing strategy and performance financial analysis in financial statements. A rational, deductive, analytical and objective method was used; based on previous findings, a series of functions along with pre-post and linear regression analyses models are described as explicative of the relationships between JIT and financial statements analysis. Results show that Dirac function, value transformation function and transform kernel provide the foundations for a conceptual link between JIT and company performance in financial statements. Besides, the JIT relationship to business performance is explained by the following three models, selected from literature: a) pre-post model, explains changes in inventory and asset turnover, and their relationship to JIT; b) two-stage self-selection regression analysis model, explains how sales, inventory, company size and JIT adoption influence ROA changes; and c) lean manufacturing model, including JIT, allows explaining firm's financial data. The conclusion is that JIT is part of a financial sequence of analysis strongly related to the structure of financial statements and company performance. © IEOM Society International." 2017 2020-05-25T23:58:29Z info:eu-repo/semantics/conferenceObject info:eu-repo/semantics/publishedVersion 2017 https://repository.urosario.edu.co/handle/10336/22874 eng info:eu-repo/semantics/openAccess application/pdf IEOM Society instname:Universidad del Rosario reponame:Repositorio Institucional EdocUR
institution EdocUR - Universidad del Rosario
collection DSpace
language Inglés (English)
topic Financial statements
Just in time
Performance
Profit
spellingShingle Financial statements
Just in time
Performance
Profit
Juárez, Fernando
Pérez C.H.
Useche A.
Just in time strategy and profitability analysis in financial statements
description "The purpose of this paper is to describe some links between Just in Time (JIT) manufacturing strategy and performance financial analysis in financial statements. A rational, deductive, analytical and objective method was used; based on previous findings, a series of functions along with pre-post and linear regression analyses models are described as explicative of the relationships between JIT and financial statements analysis. Results show that Dirac function, value transformation function and transform kernel provide the foundations for a conceptual link between JIT and company performance in financial statements. Besides, the JIT relationship to business performance is explained by the following three models, selected from literature: a) pre-post model, explains changes in inventory and asset turnover, and their relationship to JIT; b) two-stage self-selection regression analysis model, explains how sales, inventory, company size and JIT adoption influence ROA changes; and c) lean manufacturing model, including JIT, allows explaining firm's financial data. The conclusion is that JIT is part of a financial sequence of analysis strongly related to the structure of financial statements and company performance. © IEOM Society International."
format Objeto de conferencia (Conference Object)
author Juárez, Fernando
Pérez C.H.
Useche A.
author_facet Juárez, Fernando
Pérez C.H.
Useche A.
author_sort Juárez, Fernando
title Just in time strategy and profitability analysis in financial statements
title_short Just in time strategy and profitability analysis in financial statements
title_full Just in time strategy and profitability analysis in financial statements
title_fullStr Just in time strategy and profitability analysis in financial statements
title_full_unstemmed Just in time strategy and profitability analysis in financial statements
title_sort just in time strategy and profitability analysis in financial statements
publisher IEOM Society
publishDate 2017
url https://repository.urosario.edu.co/handle/10336/22874
_version_ 1712098609798840320
score 11,828437