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1
Himberg, Mathias. „Profil und Profit“. Lebensmittel Zeitung 73, Nr. 36 (2021): 30–31. http://dx.doi.org/10.51202/0947-7527-2021-36-030.
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Himberg, Mathias. „Profil und Profit“. Lebensmittel Zeitung 73, Nr. 36 (2021): 30–31. http://dx.doi.org/10.51202/0947-7527-2021-36-030.
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Maddox, John. „Non-profit profits from animals“. Nature 349, Nr. 6309 (Februar 1991): 457. http://dx.doi.org/10.1038/349457a0.
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Kim, Seongsu. „Does profit sharing increase firms’ profits?“ Journal of Labor Research 19, Nr. 2 (Juni 1998): 351–70. http://dx.doi.org/10.1007/s12122-998-1019-x.
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Koll-Schretzenmayr, Martina. „Profit! Profit?“ disP - The Planning Review 51, Nr. 2 (03.04.2015): 2–3. http://dx.doi.org/10.1080/02513625.2015.1064606.
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Chang, Cyril F., und Howard P. Tuckman. „The Profits of Not-For-Profit Hospitals“. Journal of Health Politics, Policy and Law 13, Nr. 3 (1988): 547–64. http://dx.doi.org/10.1215/03616878-13-3-547.
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Ramirez, Andres, und Kelly Janiga. „Non-profit and for profit convergence: are non-profits increasingly adopting private sector practices?“ International Journal of Society Systems Science 1, Nr. 4 (2009): 307. http://dx.doi.org/10.1504/ijsss.2009.026507.
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Susanti, Susi, und Eri Triharyati. „PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA UMKM KOPI BUBUK ISTIMEWA“. Jurnal AkunStie (JAS) 6, Nr. 2 (16.12.2020): 125–38. http://dx.doi.org/10.32767/jas.v6i2.1154.
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This research huses descriptive equalitati veresearch. Special Ground Coffee UKM has not done by product accounting treatment. Where salesor profits from by-product shave not been included in the Profit/Lossreport. For this reason, there searc hersdescribe 4 accounting treatments that include sales or profit sfrom by-product sinto the financial statement sof the Special Ground Coffee UKM. There are 4 treatments thatare analyzed, namely 1) By-product streatedas other profit canincrease the total profit. For 2015 it canincrease profits by 30.44%, In 2016 it canincrease profits by25.53%, in 2017 it canincrease profits by3.37%, in 2018 it canincrease profits by 6.53% and in 2019 it can increase profits by 0.66%.2) Accounting treatment forby-product profi tincreases thema in product sales profit,whichcaninc rease the total profitin 2015 by 30.44%, 2016 by 25.53%, 2017 by 3.37% andin 2018 by 6.53%.3)The accounting treatment of by-product sales reduces the cost of goods soldf or the main products canin crease the total profit in 2015 by 57.81%,2016 by 61.33%, 2017 by 24.45%, 2018 by 29.27%, year 2019 canin crease profits by 19.31% from Rp.65,959,700 to Rp.81,742,100.4)The accounting treatmen tof by product profit reduces the total cost of producing the main product can in crease the total profit in 2015 by 30.44%, in 2016 by 25.53%, in 2017 by 3.37%, in 2018 by 6.53% from Rp.51,223,500 andin 2019 canin crease profits by 0.66%.
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Paranoan, Natalia. „Makna Laba Bagi Pelaku Bisnis Waralaba“. E-Jurnal Akuntansi 30, Nr. 5 (25.05.2020): 1329. http://dx.doi.org/10.24843/eja.2020.v30.i05.p20.
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The purpose of the study is to uncover the meaning of profits for businesses in the Big Bananas franchise. The phenomenon of franchise business in Indonesia is increasing which was previously dominated by foreign franchise businesses. The study uses qualitative research methods and one key person to uncover profits in the Big Banana franchise business. The results of this study indicate that so far earnings have only been reviewed based on mere earnings material. While profits are also about other contributions from the conduct of business enterprises, such as the highest level of responsibility for the natural environment around the business, including those related to company resources, leadership aspects, and competition aspects in the business world. Then, the meaning of profit for the owner is material profit, satisfaction profit, and social profit.
Keywords: The Meaning Of Profit; Franchise; Material Profit; Satisfaction Profit; Social Profit.
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Hu, Jun, und Jie Wu. „Research on collaborative decision making of China's photovoltaic supply chain based on competition policy“. International Journal of Industrial Engineering Computations 15, Nr. 1 (2024): 59–68. http://dx.doi.org/10.5267/j.ijiec.2023.12.001.
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Introduce government competition policies and technological innovation efforts into the profit game model of the photovoltaic industry supply chain, establish two different supply chain profit models, and study the impact of government competition policies and manufacturers' technological innovation efforts on the profits of each manufacturer and the overall profit of the supply chain. Construct profit models in both competitive and cooperative situations, and empirically analyze the impact of government competition policies and manufacturers' technological innovation efforts on the optimal supply chain profits in both competitive and cooperative situations. Research has shown that: (1) government competition policies are conducive to promoting an increase in manufacturers' profits; (2) The increase in technological innovation efforts can quickly increase manufacturers' profits; (3) Compared to the cooperation situation, the profit of each manufacturer and the total profit of the entire supply chain are higher in the competitive situation.
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Fitriana, Nur, und Siti Samsiah. „Moderasi Manajemen Laba Pada Hubungan Akrual Diskresioner Terhadap Kualitas Laba“. Jurnal Ekonomi Manajemen dan Bisnis (JEMB) 1, Nr. 2 (04.02.2023): 117–20. http://dx.doi.org/10.47233/jemb.v1i2.537.
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This research is a quantitative study with the quality of profit as a dependent variable. This study examines the effect of discretionary accrual relationships on the quality of profit directly and moderated by profit management. The research sample is a contractor company in Pekanbaru Riau. The results showed that discretionary accruals do not have a direct influence on the quality of profits, but after the moderation of profit management, the quality of profits can affect the quality of profits
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Firdaus, Muhammad Irkham, Saipul Nasution und Devid Frastiawan Amir Sup. „Maximizing Business Profit: A Perspective from Islamic Economic Law“. EkBis: Jurnal Ekonomi dan Bisnis 7, Nr. 1 (15.06.2023): 44–53. http://dx.doi.org/10.14421/ekbis.2023.7.1.1614.
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Profit is the main goal taken by businessmen. The amount of profit earned is used as a measuring tool to evaluate the success of a business, so the profit earned must be higher than the cost of production. Nevertheless, there are business actors who take profits that are too large to be detrimental to consumers, so it is necessary to have a good profit standard, where the profits taken still benefit the businessman and not harm the consumer. So the profit taken must be fair and balanced with the cost of production taken. One of the characteristics of a capitalist economy is to minimize capital and obtain maximum profit. Whereas in Islamic economics the profit taken must be fair according to the capital issued. Islam is not specified, but a good profit does not exceed one -third of the capital. The concept of the goal of falah in Islamic business is problematic, and the ultimate goal is the good of the world and the hereafter. In this paper, we will discuss the law of maximizing business profits in Islamic Economic Law, as well as explain the concept of profit taking in Islam.
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Langenmayr, Dominika. „Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity“. B.E. Journal of Economic Analysis & Policy 15, Nr. 4 (01.10.2015): 1657–77. http://dx.doi.org/10.1515/bejeap-2014-0058.
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Abstract This paper analyzes measures that limit firms’ profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly widespread as governments have reacted to growing profit shifting activities of multinational companies. However, besides limiting profit shifting, such rules entail costs. As the regulations can only focus on the means to shift profits, not on profit shifting itself, they impose costs on all firms, no matter whether these firms shift profits abroad or not. In the model, these costs force some firms to exit the market. Thus, as the resulting lower competition makes the remaining firms more profitable, regulations to limit profit shifting may even increase the aggregate amount of profits shifted abroad. From a welfare point of view, it can be optimal not to limit profit shifting by such rules.
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Kartika, Erawati, und Puji Setya Sunarka. „Analisis Cost-Volume-Profit untuk Perencanaan Laba pada UD. Budi Luhur Demak“. Jurnal Ilmiah Aset 21, Nr. 1 (04.04.2019): 9–17. http://dx.doi.org/10.37470/1.21.1.140.
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Profit is one indicator in evaluating the performance of a company. To achieve the required profit, good profit planning is needed. Because with the existence of better profit planning, the company in controlling costs will be more directed. Cost-volume-profit analysis (cost-volume-profit) is a very necessary compilation of companies wanting to do profit planning and decision making related to the relationship between costs, sales volume and prices. The purpose of this study was to study how cost-volume-profit in 2015-2016 can be used for income in 2016 at UD. Budi Luhur Demak. The method used was descriptive method. The results of this study indicated that cost-volume-profit analysis from 2015-2016 at UD. Budi Luhur increased profits while sales volume decreased and fixed costs increased. Through this cost-volume-profit analysis, it can be predicted the minimum number of sales that must be achieved to obtain agreed profits in 2016. It is better if company management can apply cost-volume-profit analysis in the profitability.
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Rebetak, Filip, und Viera Bartosova. „Non-profit organizations in the conditions of Slovakia“. SHS Web of Conferences 74 (2020): 05020. http://dx.doi.org/10.1051/shsconf/20207405020.
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Non-profit organisations play an important role in the life of a society by providing generally beneficial services. The purpose of these organizations is to provide services in domains where they are not provided by the government, nor by the market. Their goal is to make the society a better place for everyone. In other words, non-profit organizations play a relevant role in society by attempting to satisfy human needs in different way or as a complement to lucrative firms and governmental activity. A non-profit organization may be defined as an entity that is concerned with its activities about the realization of social value adding mission. Globalisation is also playing a part in the growing importance of non-profits around the world as the non-profit sector spreads to the less developed economies and also grows in the international dimension via international non-profits and non-profit alliances. This article aims to establish a basic overview of Slovak non-profit organisations after dealing with the theoretical background for non-profit organizations in general. It deals with the definitions for non-profit organisations in Slovakia, the possibilities of financing of non-profits in Slovakia and basic rules and conditions for the accounting of non-profit organisations based in the Slovak republic.
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Widjaja, Ichwan Rahmanu, Feni Marnilin und Rahmat Irawan. „Influence Debt To Equity Ratio and Current Ratio On Profit Growth Of Building Construction Companies Listed On The Indonesian Stock Exchange In 2020“. Jurnal Ilmiah Manajemen Kesatuan 12, Nr. 3 (05.05.2024): 541–46. http://dx.doi.org/10.37641/jimkes.v12i3.2452.
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The main motive of investors in investing capital into one or several companies is to obtain profits (profit/return). Investors can find out whether the company is able to provide the expected benefits or returns by measuring management performance within the company. When investing, investors can measure financial performance through the profits generated by the company. Profit is the company's main source to maintain its survival. Profit growth is a change in the percentage increase in profits obtained by the company. In this research, the leverage ratios used are the Debt-to-Equity Ratio (DER) and Current Ratio (CR) on Profit Growth. The sample used in this research used a purposive sampling method, namely the annual financial reports of Building Construction Companies on the BEI in 2020 as many as 12 companies. The results of this research show that the Partial Debt to Equity Ratio (DER) has a negative and significant effect on Profit Growth, while the Current Ratio (CR) has a negative and insignificant effect on Profit Growth. Keywords : Debt to Equity Ratio (THE),Current Ratio (CR), Profit Growth
17
Singer, Samuel. „Modernizing Non-Profit Law in Canada“. McGill Law Journal 68, Nr. 4 (01.10.2023): 407–48. http://dx.doi.org/10.26443/law.v68i4.1365.
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Non-profit corporations benefit from significant tax subsidies, but they are largely regulated by corporate statutes rather than tax law. Recent legislative reforms in Canada have sought to modernize non-profit statutes to reflect the changing non-profit sector, with a focus on increasing accountability and fairness. Yet, despite the increasingly national reach of non-profits, governance and financial transparency requirements can differ considerably between jurisdictions. This article compares non-profit rules about directors and financial review in Alberta, British Columbia, Ontario, and federally. It demonstrates how modern non-profit law reforms make regulatory choices about governance and financial transparency requirements based on local policy priorities. The article then uses tax expenditure analysis to argue for a national perspective that considers the different regulatory burdens facing non-profits receiving the same federal tax subsidies. It finds that inconsistent rules between jurisdictions raise significant accountability and fairness concerns. For smaller non-profits, uninformed incorporation choices may result in a higher compliance burden. For non-profits seeking a lighter regulatory load, the uneven regulatory landscape may lead to jurisdiction shopping. The article argues that the increased harmonization of non-profit law across Canada is key to continuing the work of modernizing non-profit law. It concludes by identifying potential law reforms and their limitations.
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OLDANI, MICHAEL J. „Profit Makers vs Profit Takers“. Anthropology News 40, Nr. 8 (November 1999): 7–8. http://dx.doi.org/10.1111/an.1999.40.8.7.
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Glazer, Amihai. „The profit-maximizing non-profit“. Oxford Economic Papers 68, Nr. 2 (04.11.2015): 301–15. http://dx.doi.org/10.1093/oep/gpv067.
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Chang, Chun-Hao, und David J. Bjornstad. „Profit, productivity, and profit-sharing“. Journal of Economics and Finance 17, Nr. 1 (März 1993): 103–14. http://dx.doi.org/10.1007/bf02920086.
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Lee, Seung-Mi. „The Effect of the Corporate Life Cycle on Corporate Profit Adjustment and Tax Avoidance“. Korean Association Of Computers And Accounting 21, Nr. 2 (31.08.2023): 57–80. http://dx.doi.org/10.32956/kaoca.2023.21.2.57.
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[Purpose]Since the business environment is different depending on the life cycle of the company, we will establish an appropriate management strategy, so the incentives for profit adjustment will vary step by step. Accordingly, the method of profit adjustment will be different depending on the corporate life cycle.
[Methodology]Using Dickinson’s (2011) method, companies were classified by life cycle, discretionary accrual profit adjustment was measured through the modified Jones model, and profit adjustment through tax avoidance was measured through Desai and Dharmapala (2006).
[Findings]In the introduction, culling, and declining stages, companies adjusted discretionary accruals in the positive (＋) direction, and in the negative (-) direction in the maturity period. It was found that companies adjusted profits to increase profits during the introduction, culling, and declining stages, and adjusted profits to reduce profits during maturity. In addition, tax avoidance showed a positive (＋) result during the maturity period, which is interpreted as companies in the maturity period attempting to adjust profits through tax avoidance.
[Implications]Companies can establish management strategies that choose different profit adjustment methods according to their life cycle.
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Solihin, Danna, Nurfitri, Andi Indrawati und Muhammad Nur. „Changes in Profit For IDX-Listed Cigarette Companies Between 2018 and 2021 and Their Relative Importance to Net Profit Margin, ROE, and ROA“. Jurnal Akuntansi Bisnis dan Ekonomi 9, Nr. 1 (01.03.2023): 2298–309. http://dx.doi.org/10.33197/jabe.vol9.iss1.2023.1477.
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This study aims determine and analyse the impact of Net Profit Margin, Return On Equity, and Return On Assets on the profit changes of BEI-listed tobacco companies from 2018 to 2022. Multiple linear regression analysis, the normality test, the autocorrelation test, the multicollinearity test, the heteroscedasticity test, the coefficient test, and the t test are employed as analytic instruments.According to research, Net Profit Margin (NPM) has a significant impact on the Changes in Profits of Cigarette Companies on the IDX in 2018-2021, while Return On Assets (ROA) and Return On Equity (ROE) do not. Net Profit Margin (NPM) has a significant impact on changes in profit; when NPM is high, a company is able to generate high profits from each transaction and/or reduce costs, ensuring that profit growth will continue to increase. Return On Assets (ROA) and Return On Equity (ROE) have no significant effect on changes in company profits because the increase in Return On Assets (ROA) and Return On Equity (ROE) is not only caused by increased profits generated by the company, but can also be caused by a decrease in the total assets or equity of the company even though the profits generated tend to remain in the same period, so that under these conditions the ratio of profits to total assets and equities tends to remain constant.
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Solihin, Danna, Andi Indrawati Indrawati, Nurfitriani und Muhammad Nur. „Changes In Profit For Idx-Listed Cigarette Companies Between 2018 And 2021 And Their Relative Importance To Net Profit Margin, Roe, And Roa“. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 9, Nr. 6 (01.12.2023): 2480–92. http://dx.doi.org/10.35870/jemsi.v9i6.1551.
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This study aims determine and analyse the impact of Net Profit Margin, Return On Equity, and Return On Assets on the profit changes of BEI-listed tobacco companies from 2018 to 2022.
Multiple linear regression analysis, the normality test, the autocorrelation test, the multicollinearity test, the heteroscedasticity test, the coefficient test, and the t test are employed as analytic instruments.
According to research, Net Profit Margin (NPM) has a significant impact on the Changes in Profits of Cigarette Companies on the IDX in 2018-2021, while Return On Assets (ROA) and Return On Equity (ROE) do not. Net Profit Margin (NPM) has a significant impact on changes in profit; when NPM is high, a company is able to generate high profits from each transaction and/or reduce costs, ensuring that profit growth will continue to increase. Return On Assets (ROA) and Return On Equity (ROE) have no significant effect on changes in company profits because the increase in Return On Assets (ROA) and Return On Equity (ROE) is not only caused by increased profits generated by the company, but can also be caused by a decrease in the total assets or equity of the company even though the profits generated tend to remain in the same period, so that under these conditions the ratio of profits to total assets and equities tends to remain constant.
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Moon, Jihwan, und Steven M. Shugan. „Nonprofit Versus For-Profit Health Care Competition: How Service Mix Makes Nonprofit Hospitals More Profitable“. Journal of Marketing Research 57, Nr. 2 (05.03.2020): 193–210. http://dx.doi.org/10.1177/0022243719901169.
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This article studies the intersection between the largest U.S. industry—health care—and the $1 trillion nonprofit sector. Using analytical and empirical analyses, the authors reveal the marketing strategies helping private nonprofit hospitals achieve higher output, prices, and profits than for-profit hospitals. Nonprofit hospitals, focusing on both profits and output, obtain these outcomes by expanding their service mix with high-priced premium specialty medical services (PSMS), whereas for-profit hospitals can be more profitable with higher prices for basic services. Competition increases the differences between nonprofit and for-profit hospitals in PSMS breadth, output, and prices. Nonprofit hospitals lose their competitive advantage when competing with other nonprofits; that is, presence of a for-profit competitor broadens available nonprofit PSMS. With broader service mixes, nonprofits focus more on national advertising than for-profits because PSMS (e.g., pediatric trauma, neurosurgery, heart transplants, oncology) require larger geographic markets than local basic services (e.g., laboratory, diagnostics, nursing, pharmaceutics). Exogenous, heterogeneous state regulations restricting for-profit hospital entry help econometric identification (i.e., markets prohibiting for-profits act as controls). Service mix may be a key difference between nonprofit and for-profit hospitals.
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Lee, Hak-Chul. „Rational interpretation of the concept of ‘profit amount’ in Article 3, Paragraph 1 of the 「Act on the Aggravated Punishment, etc. of Specific Economic Crimes」“. Kyung Hee Law Journal 58, Nr. 3 (30.09.2023): 35–63. http://dx.doi.org/10.15539/khlj.58.3.2.
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Article 3, Paragraph 1 of the 「Act on the Aggravated Punishment, etc. of Specific Economic Crimes; the Act」 should be punished based on the profit amount. Therefore, profit amount should be calculated strictly and carefully as it corresponds to the factors that determine the applicable law and legal sentence as the basis for punishment. There is a discussion on the systematic status of the profit amount, and there is a view that it is a constituent element only when the Act is applied, and regardless of whether the Act is applied, the precedent is a constituent element only. Given that the profit amount itself is the result of a property crime, and that the Act stipulates that the gain exceeds the standard amount as a requirement for aggravated payment, it is reasonable to understand only “whether the gain is 500 million won or more”.
On the other hand, as the Act stipulates the value of the property or property profit acquired as the profit amount, there is a problem that the value of the property or property profit, which is the object of the property crime, is inconsistent with the value of the profit actually acquired by the actor due to the crime. The theory mainly suggested the real value theory, which requires the calculation standard for the amount of profit to be evaluated as the value of the gain actually acquired, as a solution, and the precedent also adopted the position of the real value theory in some cases. However, the above problem is based on the fact that the Act prescribes the value of property or property profit acquired as the profit amount, and precedents have already been interpreted to achieve the principle of balance of criminal punishment or accountability to the maximum extent possible within the statutory language and text, presenting the theory of real value as the basis for calculating the amount of profit is not a fundamental measure to solve the problem.
Therefore, in order to solve the above problem, it is necessary to conceptually distinguish the value of acquired property or property profits and the profit amount. Since property and property profits are objects of property crimes, the “value of property or property profits” is purely identified in terms of objects of property crimes, and profit amount is separately understood as the value of gains (earned) as a result of property crimes. If the profit amount and the value of property or property profits are conceptually distinguished, the applicable laws (the Act or criminal law), and statutory sentences that are the basis for punishment can be determined based on the results of profit amount. In addition, it is consistent with precedents and theories that identify “whether the gain exceeds 500 million won or 5 billion won” as an equivalent component of a specific property crime by determining the profit amount according to the criteria for calculating the profit amount.
Of course, criticism may be raised that the above interpretation theory is an interpretation that goes beyond the possible scope of legal text. Therefore, under the current Act, in order to apply the Criminal Act on the basis of balance of criminal punishment and accountability, Article 3 (1) of the Act’s “value of property or property profits” shall be interpreted within the limit of the profits amount acquired through actual profit, but ultimately, Article 3 (1) shall be amended to ensure that the Criminal Act is applied in accordance with balance of criminal punishment as well as accountability based on the profit amount obtained without any controversy.
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T. ABRAR ZA. „KONSEP INVESTASI (AL-MUDHARABAH): PERBANDINGAN TEORI EKONOMI SYARI'AH DAN KONVENSIONAL“. HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi 2, Nr. 2 (31.07.2023): 27–42. http://dx.doi.org/10.61393/heiema.v2i2.172.
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In a mudharabah investment profit sharing transaction, both parties can enter into a business agreement, where one party becomes the capital investor and the other party becomes the capital manager. From the management of investment funds, investment profits (profit) will be obtained and will then be divided into two according to the agreement (al-ittifaq). The implementation of the principle of investment profit sharing does not only apply in Sharia Financial Institutions, but also in Conventional Financial Institutions in the form of mudharabah and musyarakah savings and loans referring to the dual banking system regulations in Law no. 10 of 1998 concerning Banking. The agreement pattern in LKS is more tied to the principles and principles of muamalah which are profit and social oriented, whereas in LKK it is solely profit oriented. The profit and loss sharing pattern in LKS is based on the margin fee from profits (profits), while in LKK it is based on the level of interest rate fluctuations on principal savings and loans. The level of effectiveness in implementing investment profit sharing in LKS is more likely to enable efforts to accelerate the level of economic growth than in LKK.
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Minu, Ihwan Wahid. „Fleksibilitas Profit Dalam Ekonomi Islam“. Jurnal Ilmiah Al-Tsarwah 1, Nr. 1 (19.07.2019): 102–13. http://dx.doi.org/10.30863/al-tsarwah.v1i1.257.
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One purpose of economic activity is to make a profit. Profit can be a pretty important reference in assessing the condition of the success of a business. Profit should be interpreted broadly and holistically not only from the material aspect but also from the mental and spiritual aspects. The purpose of this research is to explain how profit means in Islamic Economics and how the flexibility of the application of profit meanings in Islamic Economics. This research uses research methods with qualitative approaches and literature and qualitative data analysis as an analytical tool. The results of the study show that profits in Islamic Economics are divided into two, namely material profits and spiritual benefits. The application of the meaning of profit in Islamic Economics is flexible which depends on conditions and runs according to principles
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Xu, Bing, Md Borhan Uddin Bhuiyan und Asheq Rahman. „Underlying profit in New Zealand“. Pacific Accounting Review 28, Nr. 2 (04.04.2016): 111–34. http://dx.doi.org/10.1108/par-01-2016-0006.
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Purpose This paper aims to identify and explain the composition, determinants, relevance and effects of underlying profit and emphasis placed on underlying profit in annual reports. Design/methodology/approach The paper uses multivariate analysis of data from New Zealand listed companies from 2006 to 2010 disclosing both generally accepted accounting principles (GAAP) profit and underlying profit. Value relevance is measured in relation to annual stock returns of companies. Findings Tax, financial cost and depreciation and amortization are the three main items excluded from GAAP profit to derive underlying profit. Firms that have lower audit quality and industries prone to higher price fluctuation of assets and higher depreciation and amortization expenses use underlying profit. Also, underlying profit is used by firms with higher differences between statutory and target profits, higher analyst following and higher proportion of independent board of directors. Underlying profit has a weak negative association with annual market returns and significant positive association with volume of shares traded. Finally, the relevance of underlying profit is lower for firms that emphasize underlying profit in their annual reports. Practical implications Underlying profit is negatively related to the economic performance of the company in the market, whereas GAAP profit is positively related. Originality/value New Zealand has experienced a sharp increase in the use of underlying profits in annual reports. This research adds to our understanding of the use of underlying profit by New Zealand listed companies.
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Usman, Yusri, M. Refdinal und Rusja Rustam. „Analysis of the Efficiency of Brown Rice Commerce in Batang Anai District, Padang Pariaman Regency, West Sumatra Province“. Journal of Social Research 2, Nr. 3 (28.02.2023): 1028–34. http://dx.doi.org/10.55324/josr.v2i3.770.
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In the sale of produce, it is often found that farmers get a low proportion of profits and intermediary traders get a high proportion of profits. This study aims to analyze the profit efficiency of its commercial institutions. This study used a survey method by sampling brown rice farmers as many as 7 farmers by census and a sample of intermediary traders based on the involvement of commerce with farmers. This study used a proportional analysis of the profits of commercial institutions that participated in the brown rice business. From the results of the study, 2 kinds of brown rice business channels were obtained, namely 1). Consumer Merchant/Reseller Farmer, 2) Farmer Collecting merchant/Consumer Reseller. From the analysis, it is obtained that on business channel 1 the profit received is equal to the proportional profit because it is a direct business channel. In the tataniaga channel 2, the profits of the commercial institutions are disproportionate where the farmer gets the profit received lower than the proportional profit and the collector/retailer gets the profit received higher than the proportional profit, so the tataniaga channel 2 is inefficient. It is recommended to hold agricultural business analysis counseling to farmers about calculating the cost of farming, awareness to farmers that selling products is a business problem, and provide market information to farmers.ààà
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Hoerger, Thomas J. „‘Profit’ variability in for-profit and not-for-profit hospitals“. Journal of Health Economics 10, Nr. 3 (Oktober 1991): 259–89. http://dx.doi.org/10.1016/0167-6296(91)90030-q.
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Wang, Bin, und Jing Wang. „Price and Service Competition between New and Remanufactured Products“. Mathematical Problems in Engineering 2015 (2015): 1–18. http://dx.doi.org/10.1155/2015/325185.
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This paper sets two manufacturers on the market. One is traditional manufacturer, which produces new products, and the other remanufactures by recycling used products. Two manufacturers sell products to customers through one retailer and also provide product-related services. Three participators decide prices and service levels independently. We discuss the optimal decision of prices, service levels, demands, and profits in three scenarios: Manufacturers Stackelberg, Retailer Stackelberg, and Nash Equilibrium. We also study the influence of customer acceptance of remanufactured product(θ)on participators’ decisions. With the increase ofθ, new product profit reduces; remanufactured product profit increases at the beginning and then decreases. Retailer profit grows steadily. In Manufacturers Stackelberg, new and remanufactured products can get the maximum profits, and retailer only has the minimum profit. In Retailer Stackelberg, retailer can get the maximum profit; new product only has the minimum profit and remanufactured product has the medium gain. In Nash Equilibrium, new product and retailer have the medium gains, and remanufactured product has the minimum profit.
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Артем Геворкян und Ольга Євдокимова. „PROFIT IMPROVEMENT OF MANAGEMENT AT THE ENTERPRISE“. Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), Nr. 1 (28.12.2021): 75–78. http://dx.doi.org/10.20998/2519-4461.2020.1.75.
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The paper deals with the management of the enterprise profit. It is shown that profit is an important monetary evaluation of production and financial activities of the enterprise, showing the efficiency of the enterprise. It is one of the key performance indicators and enterprise development, improvement of the material base of the company and its products. The role of profits in the company's development in today's market conditions. The analysis of approaches to the management of a profit. Analyzed profit management company. Defined workflow for the management of the distribution and use of the company's profit. Revealed the necessary conditions of good governance and improve the profit management process of the company. Proposed measures to improve the structure of the target the use of business profits, which will improve the financial position of the company and increase its efficiency.
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Efriyenti, Dian, Risca Azmiana und Vargo Christian L. Tobing. „FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING“. JURNAL AKUNTANSI BARELANG 8, Nr. 2 (03.06.2024): 28–38. http://dx.doi.org/10.33884/jab.v8i2.8814.
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Operating profit margin and financial leverage have increased and fluctuated but income smoothing has not completely increased, and vice versa. The practice of profit equalization phenomenon emerged to reduce fluctuations in reported profits. Another case that occurred at the Kimia Farma company, carried out profit equalization actions, allegedly marking up net profit in the 2019 financial report, in the financial report it was able to obtain a profit of IDR 132 billion. However, the reported profit is different from the actual profit of IDR 132 billion. However, the reported profit was IDR 99 billion. In another case at Indofarma Tbk, goods were found to be of higher value than they should be. As well as having an impact on profits. The aim of this research is to analyze operating profit margin and financial leverage which have an impact on income smoothing. The population in this study is the number of food and beverage companies registered on the IDX. The sampling technique used criteria so that there were 14 samples in this study. Data analysis using regression analysis. The results obtained were up to 8 companies that experienced fluctuating data from operating profit margin and financial leverage as well as income smoothing. The research results state that financial leverage has no significant effect on income smoothing, while operating profit margin has an effect on income smoothing.
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Beer, Sebastian, Ruud de Mooij, Shafik Hebous, Michael Keen und Li Liu. „Exploring Residual Profit Allocation“. American Economic Journal: Economic Policy 15, Nr. 1 (01.02.2023): 70–109. http://dx.doi.org/10.1257/pol.20200212.
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Residual profit allocation (RPA) schemes have come to prominence in discussions of international tax reform but with almost nothing known about their economic impact. These schemes tax multinationals by allocating their “routine” profits to source countries and sharing their remaining “residual” profit across countries on some formulaic basis. This paper explores the implications, conceptual and empirical, of moving to some form of RPA. Residual profits are estimated to be substantial and concentrated in relatively few multinational enterprises. The impact on tax revenue appears beneficial for developing countries. Aggregate production efficiency is unlikely to increase unless routine profits are lightly taxed. (JEL F23, H25, H87, L25)
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Choi, B. Paul, und Jin-Gil Jeong. „Relationship Between Growth and Profitability: An Empirical Analysis of U.S. Property and Liability Insurers“. Journal of Finance Issues 20, Nr. 3 (31.12.2022): 26–39. http://dx.doi.org/10.58886/jfi.v20i3.4754.
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Using a data set of insurers operated in the U.S. property and liability (P-L) insurance market during the sample period, this study examines the interactions between firm growth and profitability. Dynamic panel regressions are conducted to investigate its relationship and other factors in the growth and profit equations. Regression models include firm specific variables and industry cycle variables to control and deliver a better estimation. The results of this study show that past profits have a major impact on future profits, thereby supporting that profits continue to be generated in the P-L insurance sector. The findings are consistent with two additional profit measures. Additionally, this research finds that lagged growth is benefitting present profit, specifically assessed by ROE. The growth model shows a positive association between lagged profit and current growth. This study further demonstrates how quickly smaller-sized businesses expand in this market. Other firm characteristics are identified in the profit and growth models as well.
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Lestari, Novi, und Alvina Alvina. „Pengaruh Current Ratio Dan Gross Profit Margin Terhadap Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia“. Jurnal Ekonomi dan Bisnis 1, Nr. 1 (30.01.2021): 1–19. http://dx.doi.org/10.56145/jurnalekonomidanbisnis.v1i1.60.
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This study focuses on The Effect of Current Ratio and Gross Profit Margin on Profits in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange aims to determine the effect of Current ratio on profits in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange, the effect of Gross Profit Margins on profits in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange and to determine the effect of the Current Ratio and Gross Profit Margin on profits in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange.
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Cowton, Chris. „Profit“. Accounting, Auditing & Accountability Journal 30, Nr. 5 (19.06.2017): 1203. http://dx.doi.org/10.1108/aaaj-01-2017-2821.
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Purpose The purpose of this poem is to allow the reader to contemplate the substitution and to decide whether it works. Design/methodology/approach A short “poem” based on the idea of replacing “love” with “profit” in St Paul’s famous passage in 1 Corinthians 13, and often read at weddings. The word “charity” would appear instead of “love” if the old King James Version of the Bible were used instead. Findings An inference might be drawn that love is better than profit. Originality/value The poem encourages a comparison between profit and love.
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Froelich, Karen A. „To Profit, or Not to Profit?“ Nonprofit Management and Leadership 9, Nr. 2 (1998): 201–4. http://dx.doi.org/10.1002/nml.9206.
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McDonald, Robert E., Jay Weerawardena, Sreedhar Madhavaram und Gillian Sullivan Mort. „From “virtuous” to “pragmatic” pursuit of social mission“. Management Research Review 38, Nr. 9 (21.09.2015): 970–91. http://dx.doi.org/10.1108/mrr-11-2013-0262.
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Purpose – The purpose of this paper is to offer a sustainability-based typology for non-profit organizations and corresponding strategies to sustain the mission and/or financial objectives of non-profit organizations. The balance of mission and money, known in the non-profit literature as the double bottom line, is a challenge for professional managers who run non-profits and scholars who study them. Design/methodology/approach – Typologies are often used to classify phenomena to improve understanding and bring about clarity. In this paper, non-profit organizations are viewed from a social and fiscal viability perspective, developed from the long standing challenge of balancing mission and money. Findings – The typology developed in this paper identifies several normative strategies that correspond to the social and fiscal viability of non-profit organizations. In fact, the strategies offered in this paper can help non-profit managers achieve organizational sustainability, thus enabling them to continue what they are meant to do – to provide greater social value to their constituents. Research limitations/implications – The typology presented is a classification system rather than a theoretical typology. Its purpose is to help managers of non-profits to recognize threats to their organizations’ long-term survival and offer strategies that if adopted can move the organizations to less vulnerable positions. However, the recommended strategies are by no means exhaustive. Furthermore, the focus of the paper is on non-profit organizations, not profit-driven or hybrid entities. The sustainability-based typology of non-profit organizations and the corresponding strategies have implications for practitioners and academics. The typology and its contents can help managers assess their non-profits, competitive environment and their current strategies, plan their double bottom line strategies and last but not the least, develop and implement strategies for social and fiscal sustainability. In addition, our paper provides great opportunities for future research to subject our typology and its contents to conceptual and empirical scrutiny. Practical implications – The strategies described here are developed based on scholarly research and examples from successful non-profits. The typology and the related list of strategies provide a manager with the tools to accurately diagnose organizational challenges and adopt plans to improve the organization’s viability. Social implications – Non-profit organizations are an integral part of society that bolsters economic prosperity, environmental integrity and social justice. This paper may provide guidance for a number of non-profit managers to keep their organizations operating and serving important social missions. Originality/value – In the context of organizations for social mission, several typologies exist that looked at firms from the perspectives of ownership versus profit objectives, entrepreneurship conceptualizations of economists and origins and development paths of social enterprises. While these typologies provided foundations for theoretical and empirical work into social enterprises, our typology offers strategies for the sustainability of mission and/or money objectives of non-profits. The value of this research lies in integrating virtuous and pragmatic objectives of non-profit sustainability that, in turn, can ensure the social mission of non-profits.
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Luayyi, Sri, Anggik Wahyuningsih und Imarotus Suaidah. „ANALISIS PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI YANG MENERIMA SANTUNAN HARI TUA DAN PENGARUHNYA TERHADAP LAPORAN LABA RUGI PERUSAHAAN (Studi Kasus Pada Pabrik Gula Pesantren Baru Kediri)“. Jurnal Ilmiah Cendekia Akuntansi 8, Nr. 1 (30.01.2023): 1. http://dx.doi.org/10.32503/cendekiaakuntansi.v8i1.2861.
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ABSTRACT
Old Age Benefits (SHT) is one of the employee benefits program. The provision of this SHT will affect the expenses, tax burden and company profits. The purpose of this study was to determine the Calculation of Income Tax of Individuals Who Receive Old Age Benefits and Its Effect on the Company's Profit and Loss Statement. The source of data in this study is primary data. The type of data used is quantitative descriptive with data collection techniques through interviews and documentation. The variables used in this research are personal income tax who receive SHT and the company's profit and loss. The analytical technique used is the calculation of SHT and the final PPh 21 rate of PP No. 68 of 2009. Based on the results of the analysis of SHT calculations using a 100% salary rate, the expense burden is higher than the 2.5% salary rate so that the profits and expenses received will decrease. However, if you use a 2.5% salary rate, the expenses will be less than the 100% salary rate so that the profits and expenses received increase. From the results of the comparison of the company's profit and loss calculation using a 2.5% salary rate in 2020 it earned a profit of Rp 54,352,545 and in 2021 it earned a profit of Rp 55,790,144,781, compared to using a 100% salary rate in 2020 it earned a profit of Rp 50,777,856,445 and in 2021 earned a profit of Rp 49,757,831,942.
Keywords: PPh, SHT, Profit/Loss Statement
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Yang, Qing Yun. „The Inquiry of Massive Open Online Course’s Profit Model“. Applied Mechanics and Materials 631-632 (September 2014): 1178–81. http://dx.doi.org/10.4028/www.scientific.net/amm.631-632.1178.
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MOOC is free and open education curriculum, how to make profits in the free framework? MOOC should establish the "laddered profit model” that is from "nonprofit model", "net-school profit model" to "open-website profit model", based on the participation of the enterprises and the form of courses offered.
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Sirenko, K. Yu. „Formation and distribution of the enterprise profit“. ScientifiScientific Herald of Sivershchyna. Series: Education. Social and Behavioural Sciences 2021, Nr. 2 (01.11.2021): 171–85. http://dx.doi.org/10.32755/sjeducation.2021.02.171.
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The purpose of the article is to study the stages of formation and distribution directions of enterprise profits, substantiation of proposals for improving the process of profit management in the enterprise. Profit occupies one of the main places in the general system of value instruments of a market economy. It ensures the stability of the enterprise, guarantees its full financial independence. The methods of analysis and synthesis, comparison were used in the article. The characteristic of a role of the enterprise profit in the conditions of market economy is resulted. Some types of the enterprise profit in accordance with the given systematization on the basic signs are considered. The main stages of calculation of profit (loss) from operating activities of enterprises are determined. It is proved that the profit from the sale of products (performance of works, provision of services) is the main type of the enterprise profit, which is related to the industry specifics of its activities. An analogue of this term is the term “profit from operating activities”. Enterprises distribute the profits that remain at their disposal to meet various needs: first, it is directed to the formation of financial resources of the state, the financing of budget expenditures. For the purposes of long-term development, the proportion of the distribution of net income for consumption and accumulation is of paramount importance. The main internal and external factors influencing the profitability of the enterprise are given. It is proved that the effectiveness of profit management processes largely depends on the quality of analysis, the reality of identifying reserves to increase it, the economic justification of plans for the formation and use of profits for the future. Thus, the factor of profit growth is the reduction of production costs. The reduction of production costs most fully reflects the savings of all types of resources available to the enterprise. Key words: profit, formation, enterprise, distribution, use, estimation.
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CALABRESE, THAD DANIEL, und ELIZABETH A. M. SEARING. „The strategic use of pensions by not-for-profit organizations“. Journal of Pension Economics and Finance 18, Nr. 3 (15.02.2018): 388–414. http://dx.doi.org/10.1017/s1474747218000021.
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AbstractDefined benefit pension plans are an important and unexplored aspect of not-for-profit compensation, covering between 15% and 21% of the estimated national not-for-profit workforce. Here we consider whether pension contributions and actuarial assumptions are mechanisms for achieving not-for-profit financial management objectives such as smoothing consumption, managing reported net earnings, and minimizing pension liabilities. The empirical results indicate a variety of these behaviors. Not-for-profit pension plan sponsors use accumulated net assets to smooth consumption. Further, not-for-profits manage reported profits downwards when they exceed expectations by increasing pension contributions, but both minimize contributions and liberalize actuarial assumptions when they underperform relative to their desired earnings targets.
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Alinezhad Sarokolaei, Mehdi, und Mehdi Tahmasbi. „Effect of Continuity and Smoothing of Profit on Corporate Profit- Stock Returns With Taking into Account the Heterogeneous Relationship of Profit - Efficiency on Companies Admitted to the Tehran Stock Exchange“. Journal of Social Sciences Research, Nr. 54 (08.04.2019): 982–89. http://dx.doi.org/10.32861/jssr.54.982.989.
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The purpose of this study was to investigate the effect of continuity and smoothing of profits on the relationship between corporate profits - Stock efficiency taking into account the heterogeneous profit relationship – efficiency on companies admitted to the Tehran Stock Exchange, generally, profit has always been a factor in investor decisions. In this regard, on the one hand, accounting and stock returns are linked together, on the other hand, the variable of earnings quality is related to accounting profit and stock returns. So it may be that the question arises what is the effect of the continuity and smoothing of profits on the relationship between accounting profit and stock returns? The present research seeks to answer this question; as a result, the main question of the research is presented as follows: What is the effect of continuity and smoothing of earnings on the relationship between earnings and stock returns for listed companies in Tehran Stock Exchange? To check this, the data of 123 companies listed in Tehran Stock Exchange during the years 2012-2016 were used; data was analyzed using the Logit method using Eviews10 software. Evidence and empirical findings have shown that; both profit continuity and profit smoothing criteria have significant effects on the heterogeneous relationship between current period earnings and stock returns.
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Alinezhad Sarokolaei, Mehdi, und Mehdi Tahmasbi. „Effect of Continuity and Smoothing of Profit on Corporate Profit- Stock Returns With Taking into Account the Heterogeneous Relationship of Profit - Efficiency on Companies Admitted to the Tehran Stock Exchange.“ Journal of Social Sciences Research, Special Issue 5 (15.12.2018): 693–700. http://dx.doi.org/10.32861/jssr.spi5.693.700.
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The purpose of this study was to investigate the effect of continuity and smoothing of profits on the relationship between corporate profits - Stock efficiency taking into account the heterogeneous profit relationship – efficiency on companies admitted to the Tehran Stock Exchange, generally, profit has always been a factor in investor decisions. In this regard, on the one hand, accounting and stock returns are linked together, on the other hand, the variable of earnings quality is related to accounting profit and stock returns. So it may be that the question arises what is the effect of the continuity and smoothing of profits on the relationship between accounting profit and stock returns? The present research seeks to answer this question; as a result, the main question of the research is presented as follows: What is the effect of continuity and smoothing of earnings on the relationship between earnings and stock returns for listed companies in Tehran Stock Exchange? To check this, the data of 123 companies listed in Tehran Stock Exchange during the years 2012-2016 were used; data was analyzed using the Logit method using Eviews10 software. Evidence and empirical findings have shown that; both profit continuity and profit smoothing criteria have significant effects on the heterogeneous relationship between current period earnings and stock returns.
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Odang, Nilam Kemala, und Gaby Ruminsah Arnita Sidabutar. „Maksimalisasi Profit UMKM Berdasarkan Perspektif Pricing Strategy“. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen 7, Nr. 1 (31.03.2024): 129–40. http://dx.doi.org/10.33795/jraam.v7i1.011.
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Abstract: SMSE Profit Maximization Based on Pricing Strategy PerspectivePurpose: this study aims to maximize SMSE profits analyzed by pricing strategy perspective.Method: qualitative descriptive methods with case study approaches. Results: business owner needs to set different profits between manufactured and merchandise goods in order to maximize their profit. However, there are several additional scenarios for MSME to carry out better profit planning.Novelty: the study presents a profit planning based on pricing strategy approach which is expected to help MSME maximize the profits they will earn.Contribution: to help MSMEs to achieve profit maximization so that MSMEs can continue to do business and expand. Abstrak: Maksimalisasi Laba UMKM Berdasarkan Perspektif Pricing StrategyTujuan: menggambarkan strategi penetapan harga jual dan perencanaan laba pada tingkat harga yang berbeda.Metode: metode analisis data menggunakan metode deskriptif kualitatif dengan menggunakan cost-plus pricing dan cost-volume-profit sebagai alat ukurnya.Hasil: berdasarkan struktur biaya pada periode ini, harga jual yang paling ideal adalah harga jual yang menetapkan laba sebesar 25% dan 15%. Di samping itu, perencanaan laba UMKM berada pada kondisi yang baik.Kebaruan: : penelitian menyajikan hasil analisis penetapan harga jual dan perencanaan laba yang dapat membantu UMKM dalam menyusun strategi.Kontribusi: membantu UMKM dalam penyusunan strategi terkait harga jual dan perencanaan laba.
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Ardian, Noni. „Analysis of the Effect of Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Return on Equity Towards Profit Planning at PT Mina Mulia Perkasa“. Journal of Community Research and Service 6, Nr. 2 (02.08.2022): 92. http://dx.doi.org/10.24114/jcrs.v6i2.35277.
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The more effective the profit planning, the greater the company's net profit. High profit planning demonstrates the company's ability to create value for its shareholders. The company's success in developing this value undoubtedly results in increased profits for its stockholders. This return is extremely important since it is used as a measure of the company's performance and as a basis for evaluating the future returns associated with expectations and risks. This study aimed to investigate and analyze the impact of CR on profits planning. To examine and assess the influence of DER on profit planning. To examine and assess TATO's impact on profit planning. To evaluate and analyze the impact of ROE on profit planning in the catering industry. To evaluate and assess the impact of CR, DER, TATO, and ROE on profit planning. This study employs quantitative data analysis, which involves testing and analyzing data by calculating numbers, followed by drawing conclusions from the test using descriptive statistical tests and multiple correlations. However, the data processing for this study is not performed manually, but rather through the use of Statistical Product and Service Solutions (SPSS). According to the study's findings, CR, TATO, DER, and ROE have a considerable influence on profit planning, both partially and simultaneously
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Mursalini, Wahyu Indah. „Analysis of Break Event Point in Optimizing Profit on The Mining Coal Company Listed in Indonesia Stock Exchange Period 2012-2016“. Jurnal Kajian Akuntansi dan Auditing 14, Nr. 2 (20.10.2019): 90–98. http://dx.doi.org/10.37301/jkaa.v14i2.12.
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The purpose of the company in running its business is to earn profit / profit. The size of the profits obtained often become a measure of success or failure of corporate management. In the profit planning relationship between cost, sales volume, and profit play a very important role. profit planning requires tools in the form of volume- profit cost analysis. One of the cost-volume-profit analysis techniques is break event point analysis. In general, this analysis also provides information about margin of safety that has usability as an indication and description to the management of how the sales decrease can be estimated so that the business run not suffer loss. So in a company should try as much as possible to avoid losses or even break-even. The purpose of this study is to determine the level of BEP achieved in optimizing earnings at coal mining companies listed on the Stock Exchange. The analytical method used is descriptive analysis. The results show that coal mining companies listed on the BEI have been able to optimize their performance so that it has obtained sales above the break event. A coal mining company should classify costs based on the cost behavior required to perform better profit planning for greater profits.
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Jeurissen, Patrick P. T., Florien M. Kruse, Reinhard Busse, David U. Himmelstein, Elias Mossialos und Steffie Woolhandler. „For-Profit Hospitals Have Thrived Because of Generous Public Reimbursement Schemes, Not Greater Efficiency: A Multi-Country Case Study“. International Journal of Health Services 51, Nr. 1 (27.10.2020): 67–89. http://dx.doi.org/10.1177/0020731420966976.
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For-profit hospitals’ market share has increased in many nations over recent decades. Previous studies suggest that their growth is not attributable to superior performance on access, quality of care, or efficiency. We analyzed other factors that we hypothesized may contribute to the increasing role of for-profit hospitals. We studied the historical development of the for-profit hospital sector across 4 nations with contrasting trends in for-profit hospital market share: the United States, the United Kingdom, Germany, and the Netherlands. We focused on 3 factors that we believed might help explain why the role of for-profits grew in some nations but not in others: (1) the treatment of for-profits by public reimbursement plans, (2) physicians’ financial interests, and (3) the effect of the political environment. We conclude that access to subsidies and reimbursement under favorable terms from public health care payors is an important factor in the rise of for-profit hospitals. Arrangements that aligned financial incentives of physicians with the interests of for-profit hospitals were important in stimulating for-profit growth in an earlier era, but they play little role at present. Remarkably, the environment for for-profit ownership seems to have been largely immune to political shifts.
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Choi, Pilsik. „Constructing a balanced view of profit structure in grocery retailing“. Management Research Review 40, Nr. 7 (17.07.2017): 726–44. http://dx.doi.org/10.1108/mrr-04-2016-0089.
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Purpose The purposes of this paper are to propose a different profitability metric (i.e. anchor category profits) at the category level based on the concept of anchor categories and to illustrate how such a metric can be calculated in field settings to offer a balanced view of profit structure from both the accounting and marketing perspectives. Design/methodology/approach First, the concept of anchor categories is developed drawing on anchor effects theory and automatic cognitive processing theory. Based on anchor categories, this paper proposes a formula for calculating anchor category profits. Using the data collected with a survey instrument, this paper calculates accounting profits and anchor category profits for two grocery stores. Findings The intra-store analysis of accounting profits and anchor category profits reveals that the two profit measures project different profit contribution patterns by product categories for each store. The inter-store analysis provides quite different, yet useful information about profit structures for the two grocery stores. Although the two stores are similar in terms of accounting profits, their anchor category profits show different pictures regarding profit contribution patters by product categories between the two stores, revealing that different categories attract customers to different stores. Practical/implications Comparing accounting profits and anchor category profits allows retail managers to identify traffic generator categories and cash generator categories, which helps retail managers develop more effective category management to increase storewide profits. Originality value This paper increases understanding of the relationship between product categories and store choice behavior by offering a theoretical rationale to explain why some product categories influence consumers’ store choice. This paper also proposes anchor category profits as a more implementation-friendly category-level profitability metric that combines accounting principles with consumers’ shopping trip planning behavior.