ANALYZING THE RELATIONSHIP BETWEEN INVENTORY MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE / ROLAND FON NDIFOR; SUPERVISOR: ASST. PROF. DR.MEHRSHAD RADMEHR HASHEMIPOUR

Yazar: Katkıda bulunan(lar):Dil: İngilizce 2023Tanım: ix, 49 sheets; 31 cm. 1 CD-ROMİçerik türü:
  • text
Ortam türü:
  • unmediated
Taşıyıcı türü:
  • volume
Diğer başlık:
  • A CASE STUDY OF A BREWERY MANUFACTURING COMPANY IN NIGERIA
Konu(lar): Tez notu: Thesis (MBA) - Cyprus International University. Institute of Graduate Studies and Research Business Administration Department Özet: ABSTRACT Inventory management is essential to organizational profitability, as it directly influences the effective and efficient use of an organization's resources. This thesis aimed to determine the impact of inventory management on organizational profitability using Nigerian brewery manufacturing. To determine the impact of inventory management on organizational profitability, dependent variables of ROE and ROA were regressed against inventory turnover, inventory-holding period, and inventory usage with variable control leverage. The historical data of four brewery companies in Nigeria from 2005 to 2022 were obtained through EIKON database. The panel data were analyzed using fixed and random effects. The result revealed that the inventory turnover and inventory holding period of the firms have a negative and statistically significant effect on ROA at a significance level of 5% and 10% respectively. Furthermore, inventory usage showed a positive and statistically significant effect on ROA at a significance level of 1%. Whereas the controlling variable leverage had a negative and statistically insignificant effect on ROA. On the other hand, the inventory turnover of the firms had a negative and statistically significant effect on ROE at a significant level of 5%, while the inventoryholding period was found to have an insignificant effect on ROE. Furthermore, the firm's inventory usage period showed a positive and statistically significant effect on ROE at a significant level of 1%. The result for leverage showed that firms have a negative and statistically significant effect on ROE at a significant level of 1%. In conclusion, inventory management has a significant impact on organizational profitability. Measuring independent variables such as inventory turnover, inventory usage, inventory holding period, and leverage is essential to evaluate the effectiveness of inventory management practices. Organizations that effectively manage their inventory will experience higher profitability, optimal resource utilization, and reduced costs. Keywords: Inventory Holding Period, Inventory Turnover, Inventory Usage, Leverage, Return on Assets and Return on Equity
Materyal türü: Thesis
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Materyal türü Geçerli Kütüphane Koleksiyon Yer Numarası Durum Notlar İade tarihi Barkod Materyal Ayırtmaları
Thesis Thesis CIU LIBRARY Tez Koleksiyonu Tez Koleksiyonu YL 3179 N35 2023 (Rafa gözat(Aşağıda açılır)) Kullanılabilir Business Administration Department T3560
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Thesis (MBA) - Cyprus International University. Institute of Graduate Studies and Research Business Administration Department

Includes bibliography (sheets 40-45)

ABSTRACT
Inventory management is essential to organizational profitability, as it directly
influences the effective and efficient use of an organization's resources. This thesis
aimed to determine the impact of inventory management on organizational
profitability using Nigerian brewery manufacturing. To determine the impact of
inventory management on organizational profitability, dependent variables of ROE
and ROA were regressed against inventory turnover, inventory-holding period, and
inventory usage with variable control leverage. The historical data of four brewery
companies in Nigeria from 2005 to 2022 were obtained through EIKON database. The
panel data were analyzed using fixed and random effects.
The result revealed that the inventory turnover and inventory holding period of the
firms have a negative and statistically significant effect on ROA at a significance level
of 5% and 10% respectively. Furthermore, inventory usage showed a positive and
statistically significant effect on ROA at a significance level of 1%. Whereas the
controlling variable leverage had a negative and statistically insignificant effect on
ROA. On the other hand, the inventory turnover of the firms had a negative and
statistically significant effect on ROE at a significant level of 5%, while the inventoryholding period was found to have an insignificant effect on ROE. Furthermore, the
firm's inventory usage period showed a positive and statistically significant effect on
ROE at a significant level of 1%. The result for leverage showed that firms have a
negative and statistically significant effect on ROE at a significant level of 1%.
In conclusion, inventory management has a significant impact on organizational
profitability. Measuring independent variables such as inventory turnover, inventory
usage, inventory holding period, and leverage is essential to evaluate the effectiveness
of inventory management practices. Organizations that effectively manage their
inventory will experience higher profitability, optimal resource utilization, and
reduced costs.
Keywords: Inventory Holding Period, Inventory Turnover, Inventory Usage,
Leverage, Return on Assets and Return on Equity

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