Consumer Goods Research Articles

Consumer Perception of Private Label Products in Hungary

Private labels have emerged as a significant force in the retail sector, particularly in the fast-moving consumer goods (FMCG) market. Their importance has grown as consumers increasingly prioritise value for money, often choosing these products over manufacturer-branded items. As a result, private labels have become a competitive tool for retailers, driving down costs and fostering customer loyalty through consistent quality at lower prices. This study investigates Hungarian consumers' perceptions of private label products, focusing on quality comparison between private labels and manufacturer brands. A comprehensive online survey was conducted between April and June 2024, with over 10,000 respondents providing insights into their shopping habits and quality assessments of private label products. The primary findings reveal that more than half of the respondents (52.3%) believe that the quality of private label products is comparable to that of manufacturer-branded products, while 14.7% even consider it superior. Interestingly, 33% of the respondents perceive private label products as inferior in quality, although the differences are often seen as slight. These perceptions are influenced by both objective and subjective factors, including brand loyalty, price, and packaging. Demographic analysis using Cramer's V coefficient indicates that factors such as age, gender, income, and education have minimal impact on these quality perceptions. However, slight variations were noted, with men more likely to view private label products as lower in quality compared to women. Additionally, those with higher education tend to rate the quality of private label products more favorably. The study also explores consumer behavior in hypothetical purchasing scenarios, finding that 85.9% of respondents would prefer a private label product if it were identical in content and produced by the same manufacturer as a more expensive branded option. This suggests a strong potential for growth in the private label sector, particularly if retailers continue to emphasize the quality and value of these products. In conclusion, the research highlights the growing trust in private-label products among Hungarian consumers, driven by the perception that these products offer comparable quality at lower prices. Retailers are advised to leverage this trust by expanding their private label offerings, particularly in categories where consumer preference is already strong, and by continuing to market these products effectively to different demographic groups.

Cash flow and capital investment: Empirical evidence of firms in services and consumer goods sector

This paper explores the relationship between cash flow and capital investment of a firm. Using a panel of Nigerian publicly quoted firms in the services and consumer goods sectors, we found that cash flow is insignificantly related to capital investment. This observed insignificant relationship is stronger in episodes where we have a sub-sample of younger firms. The younger firms recording insignificant relationships revealed that these firms cannot easily access external funds when there is a cash flow shortfall because of their low level of experience in their socio-economic networks. On the evidence of older firms, the study shows that when there is a cash flow shortfall for older firms, these firms may face difficulties in financing their investment with internal sources of funds; though, these firms can easily access external funds because of their level of experience in socio-economic networks. The results provide support that internal and external sources of funds can be substituted perfectly for experienced firms.

Mediating Effects of Earnings after Tax: Cost of Good Sold, Sales Growth, and Dividend Payout Ratio

The research aims to analyze the mediating effect of Earning After Tax on the influence of Cost of Good Sold (COGS) and Sales Growth on the Dividend Payout Ratio (DPR). This research uses a descriptive verification method with a quantitative approach. The research method uses classical assumption, associative, and path analyses. The analysis in this research is supported by the use of SPSS for Windows version 23. The data is secondary data from the Indonesian Stock Exchange website (www.idx.co.id). Based on the research results, it was concluded that there is a significant influence between the Cost of Good Sold (COGS) on the Dividend Payout Ratio (DPR) in consumer goods industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period with the results t count > t table (2.075 > 2.042) so Ha is accepted. There is an insignificant influence between Sales Growth on the Dividend Payout Ratio (DPR) in consumer good industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period because t count < t table (1.458 < 2.042), so Ho is accepted. There is a significant influence between Earning After Tax (EAT) and the Dividend Payout Ratio (DPR) in consumer goods industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period. Ha is accepted with the results t count > t table (4.237 > 2.042). Meanwhile, the Cost of Good Sold (COGS) influences the Dividend Payout Ratio (DPR) through Earning After Tax (EAT) Z value (2.702) and p-value 0.006 < 0.050. Moreover, Sales Growth influences the Dividend Payout Ratio (DPR) through Earning After Tax (EAT) Z value (2.178) and p-value 0.0296 < 0.050.

Moderation Of Firm Size On The Effect Of Financial Performance On Tax Avoidance

This research was conducted to determine the influence of profitability, leverage, capital intensity, CSR, and firm size on tax avoidance and how firm size moderates this influence. The data in the research was taken using purposive random sampling by determining criteria from companies in the energy, basic materials, industrial, primary and secondary consumer goods sectors listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data were processed and analysed using multiple regression and moderated regression analysis using Eviews 10. The research results show that profitability has a positive and significant influence on tax avoidance, and leverage has a negative and significant influence on tax avoidance. Capital intensity, CSR activities and firm size do not influence tax avoidance. The research results also show that firm size can moderate the influence of leverage and capital intensity on tax avoidance.

A MATLAB platform for production planning in batch processing firms producing items that are jointly replenished

Rising levels of poverty have prompted manufacturers of non-durable consumer goods to explore opportunities at the lower end of the wealth spectrum. To enhance affordability for low-income consumers, these goods are often packaged in various sizes, including single-serve sachets. While numerous models and algorithms have been developed to determine the optimal frequency of manufacturing runs and packaging setups for the simultaneous replenishment of different pack sizes, there is a notable lack of literature addressing their implementation by small and medium-sized enterprises (SMEs) in this sector. This gap may be attributed to the absence of accessible source codes, a shortage of model experts, and the complexity involved in manual calculations. To address this issue, we developed a user-friendly MATLAB software platform based on Goyal’s algorithm, tailored specifically for SMEs. The software prioritizes simplicity, interactivity, and flexible visual displays. It was validated against examples from existing literature and through randomly generated scenarios. Users can easily compute the optimal number of manufacturing setups, packaging frequencies for each pack size, and the associated costs by inputting relevant data such as manufacturing setup, inventory holding and packaging setup costs, and demand for each pack size. Importantly, users do not need expertise in modeling to operate the software. However, it is designed for single-product deterministic environments; future research should explore multi-product and stochastic modeling scenarios.

Sectoral Analysis of Corporate Environmental Disclosure of Listed Manufacturing Companies in Nigeria

Corporate reporting practice seems to be treated towards activities that bordered investors’ interest with little or no information emphasizing on their impacts on the environment. Despite the harmful effects, such as pollution, resulting from the operations of these companies, there appears to be a reluctance to disclose detailed information about the extent of their environmental impact. This study offers empirical evidence through a sectoral analysis of corporate environmental reporting among listed manufacturing companies. It adopts an ex-post facto research design, examining a population of seventy-six (76) listed manufacturing companies across seven (7) sectors. Descriptive and inferential statistics were employed in the analysis of data collected through content analysis from the annual reports of the companies for a period of five (5) years (2018-2022). The results revealed sectoral differences in environmental disclosure, with the Oil and Gas sector leading in overall environmental reporting, especially regarding environmental policies. The Consumer Goods sector disclosed the most information on product and process-related environmental issues, highlighting the negative impacts of manufacturing. The study concludes that significant variations exist in corporate environmental reporting among sectors and recommends a standardized template for environmental disclosure to ensure uniformity among listed firms in Nigeria.

Association of mixed exposure to microplastics with sperm dysfunction: a multi-site study in China

Microplastics are environmental pollutants detected in various human organs and tissues. These particles originate from multiple sources including the degradation of larger plastic items and the intentional inclusion in consumer goods. Potential risks for human health resulting from microplastics exposure have also been reported. However, the distribution in the male reproductive system and its effect remains largely unknown. This study aims to investigate the presence of multiple microplastics in human semen and urine and their association with sperm quality in a multi-site study across China. We conducted a cross-sectional study involving 113 male participants from three regions in China. Semen and urine samples were collected and analysed using Raman microscopy to detect eight types of microplastics: polystyrene (PS), polypropylene (PP), polycarbonate (PC), polyethylene (PE), polyvinyl chloride (PVC), polytetrafluoroethylene (PTFE), polyethylene terephthalate (PET), and acrylonitrile butadiene styrene (ABS). Semen quality parameters, including total sperm count, concentration, motility, and morphology, were assessed. Statistical analyses, including single and multi-variable models, were used to evaluate the relationship between microplastic exposure and semen quality, with a focus on PTFE, after adjusting confounding factors of age, body mass index (BMI), smoking, alcohol drinking, and sites. Microplastics were detected in all semen and urine samples, with participants typically exposed to 3-5 different types. The detection rates of PS, PP and PE were the highest. Notably, PTFE exposure was significantly associated with decreased semen quality. Participants exposed to PTFE showed reductions in total sperm count [188.90±163.71 vs. 207.67±132.36 million, p=0.091], sperm concentration [52.13±47.47 vs. 58.32±37.26 million/mL, p=0.041], and progressive motility [40.29%±19.06 vs. 34.11%±17.02, p=0.083]. The multi-linear regression analysis indicated that each additional type of microplastic exposure was associated with a significant decrease in total sperm number [β=-15.4 (95% CI:-25.6,-5.2)], sperm concentration [β=-7.2 (95% CI:-12.4,-2.0)], and progressive motility [β=-8.3 (95% CI:-13.5,-3.1)]. Latent category analysis further refined these groups by types of microplastic exposure, highlighting specific types more strongly associated with decreased semen quality (OR=3.5, 95% CI: 1.8, 6.9, p<0.001). The nomogram can be used to assess the risk of sperm damage by combining the type of microplastic exposure in urine with age and BMI. Our findings highlight the potential reproductive health risks posed by microplastic contamination, particularly PTFE, a non-stick pan coating material, and raise concerns about the potential of urine testing as an indicator of male reproductive microplastic exposure. Future research is warranted to further elucidate the mechanisms underlying the adverse effects of microplastics on male fertility and cross-generational effects. This study was funded by the Clinical Research Project of Shanghai Municipal Commission of Health and Family planning (20224Y0085), Open Fund Project of Guangdong Academy of Medical Sciences (YKY-KF202202), CAMS Innovation Fund for Medical Sciences (2019-I2M-5-064), Shanghai Clinical Research Center for Gynecological Diseases (22MC1940200), Shanghai Urogenital System Diseases Research Centre (2022ZZ01012), Key Discipline Construction Project (2023-2025) of Three-Year Initiative Plan for Strengthening Public Health System Construction in Shanghai (GWVI-11.1-35, GWVI-11.2-YQ29) and Shanghai Frontiers Science Research Base of Reproduction and Development.

Sector-Specific Strategies: How Consumer Goods Companies Navigate Tax Avoidance

Sector-Specific Strategies: How Consumer Goods Companies Navigate Tax Avoidance

Improving Customer Experience Through Differentiation Capability: The Rise of Competition Among Africa’s Consumer Goods Companies

Competitive advantage is one of the essential components of customer satisfaction and business growth, but the COVID-19 pandemic has had a substantial influence on consumer behavior, while also giving rise to intense competition within the business environment in Africa, making competitive advantage and customer experience a challenge. Consequently, firms have been compelled to make strategic choices such as differentiation capability to navigate these challenges. The study therefore examines the effect of differentiation capability on the customer experience of selected consumer goods companies listed in Nigeria the biggest economy in Africa. The research adopted a cross-sectional survey method, and a total of 20 consumer products firms were identified and evaluated based on their capitalization criteria and continuous dividend payments. From this group, seven companies were chosen for further analysis. The sample size of 378 was determined using the Research Advisor Table, with a confidence level of 95% and a margin error of 5%. To address the issue of non-response, appropriate measures were taken, leading to the inclusion of an additional 113 respondents, representing 30% of the original sample. This adjustment resulted in a final sample size of 491. A total of 491 questionnaires were sent to the respondents, resulting in a response rate of 97.76%. The hypothesis was examined by regression analysis. The results of the study indicate that differentiation capability is an effective tool that is statistically significant and positive to customer experience (β =0.842, t = 29.782, p&lt;0.05); The research findings indicate that applying differentiation capability in a firm helps attain a stronger competitive position and has a favorable impact on customer experience. This research, therefore recommends that there is a need for technology adoption to cut production costs and establish a durable competitive advantage.

Pengaruh Intellectual Capital, Konservatisme Akuntansi dan Investment Opportunity Set Terhadap Kualitas Laba

This research aims to test intellectual capital, accounting conservatism, and invenstment opportunity set on earnings quality. The data source used in this research is secondary data using documentasy data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 28 data from consumer goods industrial companies in 2020-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that intellectual capital has a negative effect on earnings quality and aacounting conservatism has a positive effect on earnings quality, while investment opportunity set has no effect on earnings quality.

Unveiling bisphenol A toxicity: human health impacts and sustainable treatment strategies

Abstract Introduction The widespread presence of bisphenol-A (BPA) in consumer goods like water bottles and eyeglass frames raises serious concerns about the chemical’s ability to accumulate in human tissues. Molecular filtration and activated carbon adsorption are two of the many BPA treatment technologies that have emerged in response to these issues; both are essential in the removal or degradation of BPA from water sources and industrial effluents. Content To secure the long-term health and environmental advantages of BPA treatment approaches, sustainable development is essential. Both the efficient elimination or destruction of BPA and the reduction of the treatment operations’ impact on the environment are important components of a sustainable approach. Different search engines like Pub-Med, MEDLINE, Google Scholar and Scopus are used for these systematic reviews and analyzed accordingly. This can be accomplished by making treatment facilities more energy efficient and using environmentally friendly materials. Greener ways to deal with BPA pollution are on the horizon, thanks to innovative techniques like bioremediation and improved oxidation processes. Reducing dependence on conventional, resource-intensive procedures can be achieved by investigating the use of bio-based materials and natural adsorbents in treatment processes. Summary and Outlook This review article tackling the health and environmental concerns raised by BPA calls for an integrated strategy that incorporates sustainable development principles and technology progress. We can reduce the negative impacts of BPA contamination, improve environmental stewardship in the long run, and ensure human health by combining cutting-edge treatment technologies with sustainable behaviours.

Board Characteristics and Tax Avoidance: The Mediating Role of Integrated Reporting Quality

This study examines the nexus between female directors, independent commissioners, board size, political connections, and Corporate Tax Avoidance (CTA) within the non-cyclical consumer goods sector of the Indonesian Stock Exchange (IDX) from 2019 to 2022. The research also tests the mediating influence of Integrated Reporting Quality (IR), addressing the significance of Integrated Reporting in Indonesia. Using SmartPLS 3 and PLS-SEM, the findings reveal that female directors are negatively associated with Tax Avoidance, while board size has a positive effect, and independent commissioners and political connections show insignificant impacts. The mediating role of IR Quality indicates that improved reporting quality reduces tax avoidance in relation to board characteristics and political connections. The study underscores the importance of IR quality in enhancing corporate transparency and reducing fraudulent activities, advocating for the adoption of Integrated Reporting frameworks by both government bodies and companies.

Machine Learning and Digital Twins-enabled Supply Chain Resilience: A Framework for the Indian FMCG Sector

Disruptions highlight machine learning (ML)-powered digital twins as a significant technology to ensure supply chain resilience (SCR). The authors acquired supportive data by conducting semi-structured interviews with 37 fast-moving consumer goods supply chain professionals. Using open, axial and selective coding approaches, the authors mapped and discovered the themes that constitute the essential elements of ML-enabled SCR. The findings of the research underscore four principal capabilities in which ML is poised to enhance the resilience of supply chains, namely (a) visibility, (b) supply chain analytics, (c) managing levels of inventory and (d) consumer behaviour. The research implications employ empirical data to demonstrate how integrating ML with digital twins into the supply chain enhances resilience and presents a comprehensive framework utilizing ML to improve SCR. The research draws upon the dynamic capability view theory.

The Influence of Leverage, Profitability, Liquidity and Tax Planning on Company Value in Consumption Goods Industry Sector Companies on the Indonesian Stock Exchange

This study aims to examine and analyze the effect of leverage, profitability, liquidity, and tax planning on company value in consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. It is a quantitative study using panel data analysis, employing methods such as the Chow test, Hausman test, Lagrange multiplier test, classical assumption tests, and hypothesis testing through Eviews 12 software. The study population includes companies in the consumer goods sector registered on the IDX between 2019 and 2021. A purposive sampling method was applied, resulting in 28 companies and a total of 84 observations. The data utilized are secondary and obtained from the official IDX website (www.idx.co.id) and company websites. The findings demonstrate that profitability has a positive and significant effect on firm value, indicating that more profitable companies tend to increase their market value. In contrast, leverage, liquidity, and tax planning do not show significant effects on firm value. However, when considered simultaneously, leverage, profitability, liquidity, and tax planning collectively influence firm value. These results underscore the importance of profitability as a key driver of firm value in the consumer goods industry, suggesting that companies should prioritize strategies to enhance profitability to improve market valuation. The study’s findings have implications for financial managers, investors, and policymakers, as they highlight the limited role of leverage, liquidity, and tax planning in directly influencing firm value, prompting a reevaluation of how these variables are considered in strategic financial decision-making.

The Nazi regime in Lithuania: recovery of agricultural obligations imposed

The purpose of this study is to investigate methods and means of recovery of imposed agricultural obligations. The aim of this paper is to analyse the methods and means for recovery of imposed agricultural obligations in Lithuania, occupied by military forces of Nazi Germany. To achieve the aim, the following objectives have been set: 1) to discuss adaptation of production of agricultural products to meet needs of the war in Lithuania under the Nazi regime; 2) to analyse the methods and means used by occupational Nazi authorities for recovery of agricultural obligations imposed on farmers of Lithuania; 3) to discuss other obligations imposed (other than delivery of agricultural products) on Lithuanian farmers, analyse methods and means for their recovery; 4) submit the exhaustive and reliable statistics on recovery of imposed obligations related to delivery of agricultural products. The topic chosen is a relevant and new one, as this problem has not been presented exhaustively in Lithuanian historiography. First of all, we lack a generalized analysis on the entire Lithuania scale, analysis which must be more detailed, based on archive or reliable statistical data related to practical application of the mechanism of recovery of agricultural obligations (primarily aiming at agricultural products) imposed. This article aims at filling these and other gaps in relevant historiography. During the research the following conclusions have been drawn: 1. In the case of Germany victory in the war, the territories of all Baltic states, including Lithuania, were to be included into the Nazi Reich. During the wartime, the economy of these countries had to serve demands of the Vermacht and meet other Reich needs, irrespective of the interests of the local people and local economies. It had not been planned to create a considerable consumer goods industry. These countries had to be cheap labour sources and base for provision of raw materials, as well as a market for realization of German industry products.2. The essence of the Nazi agricultural policy in the occupied Lithuania meant a unilateral demand to increase production of basic food products and raw materials in order to provide the German troops as well as local residents and Germans in Germany with food products. The Nazi imposed on farmers various obligations related to agricultural products and various equipment (mobilization of horses with carts and harnesses, obligations of manual work and transport, etc.)3. Civil occupational Nazi authorities adapted Lithuanian municipal system to meet their agricultural needs during the wartime. The occupational authorities through threatening the officers of Lithuanian municipal system with penalties and negative consequences related to agriculture and farmers, using the help of Lithuanian officers, managed to recover a huge amount of agriculture products from this country agriculture sector. Whereas Lithuanian municipal officers of higher rank were forced to apply constantly the psychological pressure or even coercion on their own subordinates and colleagues of lower rank.4. In order to recover agricultural obligations fulfilment, the occupants applied both repressive and promoting measures. Among repressive ones, farmer removal from his/her farm should be mentioned as well as requisition of agricultural products, cash penalties, farmers suing with the German Special Court, forcible confining in detention facilities, forced-labour camps or even killing by firing squad. Especially famous for farmers killing by firing squad was H. Wulff, the commissar of Vilnius county district. By killing the farmers, the occupants sought to intimidate the villagers so that they would better fulfil the obligations imposed.5. To perform recovery of fulfilment of imposed agricultural obligations, the following promoting measures used to be applied: issue of ownership documents, granting the possibility of acquisition of industrial goods, etc.6. The Nazi failed to convert Lithuanian farmers into obedient executors of alien will. Due to harsh conditions of the wartime and sabotage of Lithuanian farmers in order to protect their farms from the complete deterioration, occupational government of the Nazi each economic year failed to collect from Lithuanian villages planned agricultural products contingencies irrespective of requisition of the large part of agricultural production of this country.

PENGARUH UKURAN PERUSAHAAN, INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK

This study aims to examine the Effect of Company Size, Capital Intensity, Sales Growth, and Inventory Intensity on Tax Avoidance. The population in this study were all companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019 - 2023. The sampling technique used purposive sampling and obtained 31 samples. The analysis method used was multiple linear regression using e-views software version 10. The results of this study indicate that Company size has a significant effect on tax avoidance, capital intensity has no effect on tax, sales growth has no effect on tax avoidance, inventory intensity has a significant effect on tax avoidance, and company size, capital intensity, sales growth, Inventory intensity simultaneously have a significant effect on tax avoidance.

PENGARUH FINANCIAL DISTRESS, BOOK TAX GAP DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

This research aims to analyze the influence of financial distress, book tax gap, and capital intensity on tax avoidance. This type of research is quantitative with an associative approach. The research population is primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2018 - 2022. The sampling technique used was purposive sampling technique. Hypothesis testing uses panel data regression with the help of the e-views version 12 statistical tool. The research results show that financial ditress and book tax gap have no influence on tax avoidance. meanwhile, capital intensity has an influence on Tax Avoidance. Simultaneously financial ditress, book tax gap and capital intensity have an influence on tax avoidance.

PENGARUH TATA KELOLA PERUSAHAAN, KUALITAS TANGGUNG JAWAB SOSIAL DAN KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK

This study aims to determine the influence of corporate governance, social responsibility and financial performance on tax avoidance. The population in this study is Manufacturing Companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2019-2023 period. In this study, the data used is secondary data, the sample was selected using the method Purposive Sampling and produced as many as 31 samples. Data analysis in the study used multiple regression analysis using e-views software version 10. The results of the study show that independent commissioners do not have a significant effect on tax avoidance, the audit committee has a significant effect on tax avoidance, corporate social responsibility does not have a significant effect on tax avoidance, financial performance has a significant effect on tax avoidance, and governance, social responsibility and financial performance simultaneously affect tax avoidance.

PENGARUH KEPEMILIKAN INSTITUSIONAL, RISIKO PERUSAHAAN DAN BEBAN IKLAN TERHADAP TAX AVOIDANCE

This study aims to determine and provide empirical evidence regarding the effect of institutional ownership, company risk and advertising expenses on tax avoidance. This research was conducted on primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data used in this study are secondary data. Sampling in this study was carried out using purposive sampling technique based on predetermined criteria, the research sample obtained the number of samples to be studied, which amounted to 17 companies with 5 years of observation, from the previous population of 113 companies. The panel data regression method is used as a research methodology in this study. Hypothesis testing was carried out using the 2th version of e-views. Based on the results of this study, it shows that simultaneously institutional ownership, company risk and advertising expense affect tax avoidance. then the results of this study also show that institutional ownership partially affects tax avoidance, company risk partially has no effect on tax avoidance and advertising expense partially has no effect on tax avoidance.

Comparative evaluation of formability in cup drawing and V-bending using additively manufactured tools

ABSTRACT Additive Manufacturing (AM) is rapidly transforming industrial processes by introducing advanced methods for designing, manufacturing, and prototyping key components across various industries. Its true potential is realized in integrated component repair via reverse engineering, significantly reducing rework, maintenance costs, and time. With growing demand, AM technology continues to evolve, incorporating intelligent printing systems and diverse applications in sectors like automotive, sheet metal forming, healthcare, aviation, and consumer goods. AM also aids in optimizing geometric and process parameters for tools such as dies, punches, and blank holders, enhancing economic batch production. This study focuses on the Finite Element Analysis (FEA) of two commercial operations: bending and deep drawing, using DC04 and AA6060 materials. The analysis identifies geometric precision, thinning, and formability. In steel, increasing the bottom radius from 3 mm to 20 mm results in an 11% difference in thinning, with a maximum of 0.67 mm. For aluminium, thinning varies minimally between 0.68 and 0.75 mm. Increased sheet thickness limits formability in both materials. FDM-printed tools were used for FEA simulation, followed by stress analysis of dies to assess design safety, small batch production, and dimensional conformity.