000			03454nam a22003017a 4500
003			KOHA
005			20231030122514.0
008			231030d2023 cy ||||| m||| 00| 0 eng d
040			_aCY-NiCIU _beng _cCY-NiCIU _erda
041			_aeng
090			_aYL 3179 _bN35 2023
100	1		_aNdifor, Roland Fon
245	1	0	_aANALYZING THE RELATIONSHIP BETWEEN INVENTORY MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE / _cROLAND FON NDIFOR; SUPERVISOR: ASST. PROF. DR.MEHRSHAD RADMEHR HASHEMIPOUR
246	2	3	_aA CASE STUDY OF A BREWERY MANUFACTURING COMPANY IN NIGERIA
264			_c2023
300			_aix, 49 sheets; _c31 cm. _e1 CD-ROM
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
502			_aThesis (MBA) - Cyprus International University. Institute of Graduate Studies and Research Business Administration Department
504			_aIncludes bibliography (sheets 40-45)
520			_aABSTRACT 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
650		0	_aInventory control _vDissertations, Academic
650		0	_aRate of return _vDissertations, Academic
700	1		_aHashemipour, Mehrshad Radmehr _esupervisor
942			_2ddc _cTS
999			_c291589 _d291589