Profitability Analysis Research Articles

Profitability and market analysis of the piggery industry in the Prestea/Huni-Valley Municipality of Western Region, Ghana

Profitability and market analysis of the piggery industry in the Prestea/Huni-Valley Municipality of Western Region, Ghana

Profitability and market analysis of the piggery industry in the Prestea/Huni-Valley Municipality of Western Region, Ghana

Profitability and market analysis of the piggery industry in the Prestea/Huni-Valley Municipality of Western Region, Ghana

Comparative Profitability and Productivity Analysis of Rice Production in Coastal and Arable Land Areas of Bangladesh

This study aims to compare the productivity and profitability of rice production in coastal and arable land areas in Bangladesh while analyzing the factors influencing productivity and profitability. It seeks to provide insights into the differences in agricultural outcomes between these two types of land, essential for policy formulation and agricultural development. The research employs a stratified random sampling method to gather primary data from six villages in Gopalganj and Khulna districts, targeting 30 farmers from each village. Cobb-Douglas profit and production function analysis is utilized to estimate the impact of various factors such as seed cost, labor cost, fertilizer cost, insecticide cost, ploughing cost, and irrigation cost on profitability. The study reveals significant differences in productivity and profitability between coastal and arable land areas for rice cultivation. It identifies key factors affecting productivity and profitability, emphasizing the importance of policy support for enhancing the quality of inputs to bridge yield gaps and improve rice crop outcomes. One limitation of this research is the focus on specific regions within Bangladesh, potentially limiting the generalizability of findings to other areas. Additionally, the study may not capture all variables influencing productivity and profitability due to data constraints. The findings provide valuable insights for policymakers, suggesting the need for targeted interventions to support farmers in improving productivity and profitability. This research contributes to the existing literature by offering empirical evidence on the productivity and profitability dynamics of rice production in coastal and arable land areas in Bangladesh.

РОЗРОБКА АЛГОРИТМІЧНИХ ТОРГОВИХ СТРАТЕГІЙ З ВИКОРИСТАННЯМ ГЕНЕТИЧНИХ АЛГОРИТМІВ

The article presents a methodology for developing trading strategies based on genetic algorithms that use riskoriented metrics for optimization. Data from the Binance cryptocurrency exchange for 2021–2022 was used for development, and similar data for 2022–2024 was used for validation. The methodology was aimed to create the most effective combinations of two input and two output technical indicators. Based on the set of common indicators, all possible input and output signal combinations were generated, ensuring complete coverage of potential options. The total signal for each combination was calculated by summing the signals of individual indicators, which allowed determining the action (buy, hold, sell) at each moment based on the identified indicators. Several ratios (Sharpe, Sortino, Omega, maximum drawdown, and Calmar) assessed the effectiveness of each combination. These metrics allowed for a comprehensive analysis of profitability and risk for each trading strategy. Cases of extreme values were processed using quantiles. All coefficients were normalized using a min-max approach, which brought the data attributes to a standard scale. A genetic algorithm was used to identify the most effective combinations based on the generated evaluation function to optimize the weights. The population size of 8 provided sufficient genetic diversity, allowing the algorithm to explore and exploit the solution space efficiently. Crossover and mutation were used to explore new areas of the solution space, ensuring genetic diversity and preservation of successful traits. The results showed that the best 15 combinations of technical indicators showed an average profit of more than 50% on the validation sample. This indicates the effectiveness of the weights selected by the genetic algorithm when choosing combinations. The best combinations had the same output signals (TEMA+BB), which means their reliability, while the input signals were less stable but had leaders such as ICH and DC. The economic feasibility of the developed methodology is confirmed by high profitability, which is verified by historical data. The proposed approach can be effectively applied to create optimal trading strategies, ensuring high profitability and risk management.

Determining the discount rate for complex investment projects in oil and gas industry

In the investment programs of modern oil and gas companies (i.e., PJSC Lukoil Oil Company, PJSC Gazprom, PJSC Novatek), complex projects are gaining more and more attention, and in this case the efficiency for an investor should be assessed in terms of the overall effectiveness of projects. As an object of research, the authors consider a set of projects for the types of gas production and transportation activities. This paper studies the question of finding a discount rate with a focus on specific features of oil and gas industry. The relevance of the chosen topic is determined by the need to find a balanced rate of return of a complex investment project for inclusion in the investment portfolio of an oil and gas company. When evaluating the economic efficiency of complex projects that include subprojects of various types, such as mining or transportation, the discount rate of the entire project should be in balance with the regulatory rates for the types of activities presented in the project. In their work, the authors, drawing on the analysis of the formulas of the mathematical apparatus for calculating complex discount rate, propose a variant of calculating the internal rate of return (IRR) for a group of projects for which there is a formed level of normative values of IRR. The article is designed within the framework of economic research methods. The analysis of scientific literature and the comparative approach are combined with the use of methods of economic and mathematical modeling. The theoretical significance of the study consists in the description of the main postulates related to the analysis of profitability of investment projects in oil and gas industry. The practical significance lies in the development of approaches to determining the discount rate when assessing the economic efficiency of complex high-risk projects on the example of gas industry and the possibility of using these approaches in investment and strategic analysis of oil and gas companies.

基于杜邦分析法的中国中免盈利能力分析

基于杜邦分析法的中国中免盈利能力分析

The Financial Analysis of Profitability of the Supermarket Industry—Take Yonghui Supermarket as an Example

The Financial Analysis of Profitability of the Supermarket Industry—Take Yonghui Supermarket as an Example

零售电商企业盈利能力分析——以南极电商为例

零售电商企业盈利能力分析——以南极电商为例

Customer Profitability Analysis in decision-making-The roles of customer characteristics, cost structures, and strategizing.

This study investigates the interplay between strategic goals and calculative practices, specifically Customer Profitability Analysis (CPA). Drawing on practice-based theories, the research aims to understand how managers strategize with CPA, including the balancing of financial and strategic objectives and the interplay of institutionalized practices with individual practitioners' actions. The study uses a qualitative, revelatory, and exploratory case study approach at the sub-organizational level in a manufacturing company. The researchers compare CPA practices across six departments, guided by a phenomenological research design. Data collection methods include informal conversations, qualitative observations, written documentation, numerical evidence from the accounting system, and interviews. The study offers four novel findings to the field. First, it highlights how managers employ procedural and interactive strategizing to reframe CPA practices. The sophistication of CPA practices increases with unevenly distributed customer volume, high customer-specific, controllable overhead, customer-to-customer interaction, and service complexity. Conversely, the sophistication of cost-focused CPA practices tends to decrease with diverse strategic goals. Additionally, CPA become more effective through the utilization of non-financial information, employee empowerment, localization, and strategic alignment. Second, CPA can be adapted through integrative strategizing where managers avoid using it as a financial benchmark for strategic initiatives. Third, accountants actively seek intermediary roles to incorporate arguments from strategy and marketing to balance strategic objectives-contrary to their portrayal as myopic guardians of profitability. Fourth, the localization of CPA practices to front-line employees compensates for a lack of sophisticated CPA practices. Future research should, investigate the adaptation of calculative practices in different cultures, and industries. Exploring additional contextual factors such as uncertainty, management characteristics, and linguistic framing of practices would be beneficial. Examining the interactions in utilizing CPA practices between front-line staff and customers would shed light on their effectiveness. Lastly, investigating the role of consultants in diffusing such practices would offer valuable perspectives.

Prediction and efficient installation of solar panel using machine learning

Utilizing a comprehensive dataset featuring daily information such as sunrise time, sunset time, minimum and maximum temperatures, this study's primary aim is to ascertain the duration necessary for a solar panel installation to become profitable and reach the breakeven point. Users provide input parameters, including the solar panel area to be installed, location, cost per unit of current, and installation charges. Employing time series analysis and forecasting techniques, the system takes into account various environmental factors, energy generation potential, and local energy prices. The ultimate goal is to predict when the cumulative income from the solar panel installation will surpass the initial installation costs, facilitating an estimation of the point at which the solar panel system will break even and commence generating a net profit. This solar panel profitability analysis holds considerable significance individuals and organizations for contemplating investments in renewable energy. It equips stakeholders with the information required to make informed decisions regarding the feasibility and financial viability of solar panel installations at specific locations. This, in turn, promotes a sustainable and cost-effective transition to renewable energy sources, aligning with the broader goal of reducing our reliance on non-renewable energy and fostering environmentally responsible practices.

Profit analysis of utensils manufacturing system of steel industry

Profit analysis of utensils manufacturing system of steel industry

Profitability Analysis of Time-Restricted Double-Spending Attack on PoW-based Large Scale Blockchains with the Aid of Multiple Attacks

Profitability Analysis of Time-Restricted Double-Spending Attack on PoW-based Large Scale Blockchains with the Aid of Multiple Attacks

Profit Analysis of Single Unit Karga System having Four Types of Faults and Single Repairman Facility

Profit Analysis of Single Unit Karga System having Four Types of Faults and Single Repairman Facility

Determinants of Customer Profitability Analyses

Determinants of Customer Profitability Analyses

Determinants influencing intention to apply multi-dimensional profitability analysis at commercial banks’ strategy

Multi-dimensional profit analysis (MPA) in management accounting allows banks to analyze their profit from different perspectives, the results of which provide useful information for banks to make decisions (KPMG, 2019). A comprehensive and multi-dimensional view of profits based on products, distribution channels, customers, geography, and bank staff through effective cost allocation models is increasingly important in the world. However, the intention to apply MPA applications depends on various factors, which have not been discussed well in the Vietnamese banking context. The aims of this study include finding out the factors that influence the intention to apply MPA in Vietnamese commercial banks and proposing recommendations to encourage Vietnamese commercial banks to implement. This study combines both qualitative and quantitative research methods, based on interviews of 300 managers of commercial banks to investigate the statistical significance of the determinants affecting intention to apply MPA. The results reveal some most influencing factors, ranging from the human factor to the perception of the leadership of the bank, as well as the guiding factor of the regulator. From the findings, several suggestions are proposed for the intention to apply MPA in the context of Vietnamese commercial banks.

Profitability Analysis of Plantain Marketing in Ohaji/Egbema Local Government Area, Imo State, Nigeria

Profitability Analysis of Plantain Marketing in Ohaji/Egbema Local Government Area, Imo State, Nigeria

A Study on Cost Volume Profitability Analysis

This research aims to identify the optimal production or service volume that maximizes profitability while maintaining cost-effectiveness. By analyzing the balance between production output and associated costs, the study explores businesses can optimize their operations. Additionally, the research investigates potential costsaving opportunities that arise from economies of scale and volume-based efficiencies. These insights will help businesses enhance financial performance, streamline production processes, and reduce overall operational costs.

Profit comparison analysis in production system simulation based on lean principles to achieve sustainable manufacturing

Companies can achieve effective and efficient process if they make continuous improvements to achieve sustainability. In general, companies are aware of waste in the production process, but do not carry out measurements and analyzes related to this waste, including unit cost and profit analysis. A production system is needed that is able to minimize the unit costs and maximize profits in the company, one of the concepts used is the lean concept. This study aims to analyze the cost unit and profit generated in production systems that apply lean principles. Production system simulation is carried out using the concepts of Heijunka, Jidouka, and Kanban System. These three concepts are applied to a production system simulation that uses miniature cars with unit cost and profit comparison outputs with traditional production systems, pull systems, heijunka, jidouka, and Kanban systems. The results show that the unit cost of simulations 1 to 6 is getting lower, while the profit is increasing. In simulations 1 and 2 no profit was obtained because of implementing the traditional system while in simulations 3 to 6 there was an increase in profit because they had applied lean principles to the production system. Simulations that have implemented the lean concept have low unit costs and increasing profits, but what distinguishes the work methods applied. Production systems that apply the lean concept can help a company achieve sustainability in the economic field.

Karakteristik Mutu Selai Lembaran Pedada (Sonneratia caseoloris) dengan Variasi Konsentrasi Agar-agar dan Karagenan sebagai Texturizer

Sheet jam is a modification of semi-solid jam products into sheets that are dense, practical and not too sticky. This research aims to characterize the effect of adding jelly or carrageenan on the physical, chemical and organoleptic properties of pedada fruit sheet jam. This research consisted of 2 treatments, namely the type of texturizer (jelly and carrageenan) and the concentration of the texturizer (1.5%, 2.25%, 3.0%). Analysis of yield, physical (texture), chemical (water content, fiber, protein, vitamin C, total dissolved solids), organoleptic tests (color, aroma, texture, taste, stickiness and overall), determining the best treatment as well as income and profit analysis are carried out on all sheet jam samples. Analysis of the best treatment using the De Garmo method states that the best sheet jam is found in the treatment with the addition of 1.5% carrageenan concentration, with a yield value of 56.31%, texture 2.32 mm, water content 26.08%, fiber content 0.82%, protein content 5.35%, vitamin C content 0.36% and total dissolved solids 29.70%. Organoleptic tests on color, aroma, texture, taste, stickiness and overall showed values of 4.20%, 3.85%, 3.85%, 3.85%, 3.70% and 4.25%. The results of the income and profit analysis of sheet jam for the best treatment show that with a total cost of Rp. 2,462,907 can generate income of Rp. 3,210,000 with a profit in one month of production of Rp. 747,093

Audit Delay In Industrial Firms: An Analysis Of Firm Size, Profitability, And Solvency

Audit execution time is the time required to complete the audit, computed from the conclusion of the accounting cycle to the date documented in the report. Timely financial reporting is essential for making decisions. Extended audit delays diminish the significance and worth of the data in the financial statements. Knowing the factors that contribute to audit delays is critical to ensuring the timely and appropriate provision of financial information. The objective of this research is to investigate the potential impact of company size, profitability (ROA), and solvency (DER) on the audit delays. The study involved 112 companies spanning different sectors, all of which were listed on the Indonesian Stock Exchange between 2019 and 2022. Multiple linear regression analysis was employed as the analytical method. The findings revealed that firm size and profitability (ROA) had a notable negative effect on audit delays, whereas solvency (DER) had a significant positive impact on audit delays. This research can help companies and auditors identify factors that contribute to audit delays and take steps to improve the timeliness and relevance of financial reporting.