Sales Profitability Research Articles

Analysis of the capacity of industry-specific education in Russia and the potential for competitive scaling of digital education provider's sales to foreign markets

Subject. This article analyzes the capacity of industry-specific online education in the field of transport and logistics and the potential for scaling sales to foreign markets. Objectives. The article aims to analyze the capacity of industry-specific online education in the field of transport and logistics and the potential for scaling sales to foreign markets in Asia and the Middle East. Methods. For the study, we used the general scientific research methods. Results. The article presents the results of an analysis of the capacity of industry-specific online education in the field of transport and logistics, the numerical assessment of which helped calculate potential sales within the framework of relevant assumptions and hypotheses, as well as the potential for scaling sales to foreign markets in Asia and the Middle East, taking into account the unit economics and restrictions on the profitability of sales of an educational provider in new locations.

Research on Pricing and Dynamic Replenishment Planning Strategies for Perishable Vegetables Based on the RF-GWO Model

This paper addresses the challenges of automated pricing and replenishment strategies for perishable products with time-varying deterioration rates, aiming to assist wholesalers and retailers in optimizing their production, transportation, and sales processes to meet market demand while minimizing inventory backlog and losses. The study utilizes an improved convolutional neural network–long short-term memory (CNN-LSTM) hybrid model, autoregressive moving average (ARIMA) model, and random forest–grey wolf optimization (RF-GWO) algorithm. Using fresh vegetables as an example, the cost relationship is analyzed through linear regression, sales volume is predicted using the LSTM recurrent neural network, and pricing is forecasted with a time series analysis. The RF-GWO algorithm is then employed to solve the profit maximization problem, identifying the optimal replenishment quantity, type, and most effective pricing strategy, which involves dynamically adjusting prices based on predicted sales and market conditions. The experimental results indicate a 5.4% reduction in inventory losses and a 6.15% increase in sales profits, confirming the model’s effectiveness. The proposed mathematical model offers a novel approach to automated pricing and replenishment in managing perishable goods, providing valuable insights for dynamic inventory control and profit optimization.

Pemodelan Data Mining Transaksi Penjualan Menggunakan Algoritma Apriori (Studi Kasus: Kedai Ngodeng & Smoothies)

The role of UMKM is very large in the growth of the Indonesian economy, Kedai Ngodeng & Smoothies, as one of the UMKM that is active in the food and beverage industry. This shop has not made maximum use of sales transaction data. The transaction data is only used as an archive and is not used to organize sales strategies. In this research, the method used is the a priori algorithm to determine the relationship between one product item and other product items so that it can be used as a promotional package or bundling to increase sales profits. The data used is sales transaction data for the Ngodeng & Smoothies shop from January to May 2024. The research began with initial data collection, followed by data description and evaluation of data selection. After that, attribute selection is carried out. The CRISP-DM method is applied in this research which includes six stages, namely business understanding, data understanding, data preparation, modeling, evaluation and dissemination. Based on the results of the research, there are 95 Association Rules based on previously determined parameters, namely the minimum support value is 50% and the minimum confidence is 90%. One of the rules that was formed is that Smoothies Mangga Large, Twister, Kembang Cumi --> Odeng Spicy has a confidence value of 100%. The information obtained can provide important insights into customer preferences and can be used to design more effective product bundling promotions.

MANAJEMEN KEWIRAUSAHAAN DI DAYAH SERAMBI ACEH

Abstract Etrepreneurship management, especially in an educational organization, is the creative and innovative use of economic potential with the courage to face risks to gain profits that are useful for the success of the program in the educational organization. One of the Dayah that develops entrepreneurial management is Dayah Serambi Aceh. There are several types of businesses run by Dayah Serambi Aceh, namely grocery stores, bookstores and hardware store. This research aims to determine the entrepreneurship management carried out by Dayah Serambi Aceh which includes the functions of planning, implementation, supervision and evaluation as well as to determine the obstacles faced by managers in carrying out entrepreneurial activities. This research used a qualitative approach with seven research subjects. The data collection techniques are through interviews, observation and documentation. The results of the research show that the entrepreneurship planning carried out by Dayah Serambi Aceh includes planning the type of business, the amount of business capital, the location of the business and the schedule for implementing the business. Then implementation is carried out by establishing a work contract for managers for each business with an incentive distribution of 60% of profits for Dayah Serambi Aceh and 40% of profits for managers calculated from annual sales profits. Furthermore, supervision is carried out by the leadership of Dayah Serambi Aceh by making regular visits to each business. And evaluation is carried out by assessing business performance, determining business development prospects and fixing things that are still obstacles in carrying out entrepreneurial activities. The obstacles faced by business managers are insufficient knowledge and expertise in the field of entrepreneurship and marketing reach which is still narrow in scope.

Accounting for income and expenditure on government quotas for greenhouse gas emissions in crop production

Subject. This article discusses the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions in relation to the activities of crop production enterprises. Objectives. The article aims to systematize and generalize knowledge about the problems and possibilities of accounting for income and expenses associated with compliance with quotas for greenhouse emissions at various enterprises, including those engaged in crop production. Methods. For the study, I used a dialectical approach, observation, analysis and synthesis, as well as elements of accounting methods. Results. The article proposes to take into account the income and expenses associated with compliance with emission quotas as part of ordinary activities, and it recommends calculating the cost of individual plant varieties taking into account the costs associated with quotas. It proposes an accounting system for recording a long-term government greenhouse emissions quota as a government subsidy (measured at fair value) in the ordinary course of business. Conclusions. Greenhouse emissions are inseparable from the standard activities of enterprises and are calculated on the basis of their volumes. The volume of greenhouse emissions should be reflected in the cost and profitability of sales of plant crops.

The Influence of COVID-19 on Online Sales in the Wine Sector: A Portuguese Case Study

COVID-19 reinforced the adoption of an online sales strategy, with e-commerce proven to be an asset in achieving positive results. Based on this premise, a case study was developed in the wine sector, to identify a strategic model for the implementation and management of a virtual store. The simultaneous presence of businesses in the largest number of distribution channels is the differentiating factor in the wine sector, as it currently has an extremely attractive market dynamics for its stakeholders. A qualitative methodological case study was developed analyzing the wine sector e-commerce in the context of a theoretical model. The conclusions highlight an increase of online sales in the wine sector in Portugal, and consequently, the importance of creating a virtual store. The growth of the B2C online sales channel indicates there is ‘divergence’ from the traditional offline B2B sales channel. There is resistance by the B2B sales model to adopt online B2C, but despite this, the wine sector favoring e-commerce has seen a boost in sales profits. Pandemic restrictions reduced consumer physical contact which is a limitation of this single case study.

Research on Dynamic Pricing Strategy of Fresh Supermarket Based on ARIMA and Integer Programming Model

The study of automatic pricing and replenishment decision-making of vegetable products is a key measure for modern fresh food merchants to pursue high efficiency, accuracy and competitiveness. In this paper, the time series ARIMA(p,d,q) model and 0-1 integer programming model were used to realize the intelligent replenishment and pricing decision of fresh supermarkets, so as to ensure the reasonable pricing and sufficient inventory of vegetable products and meet the changing market demand. This paper obtains the replenishment strategy in the next week and the maximum profit of vegetable sales in Supermarket on July 1 is 3831.2 RMB.

Profitability Analysis of Markets Traded on Borsa Istanbul

Supermarkets significantly increased product prices in response to the sudden and sharp rise in the exchange rate in July 2018. A similar situation unfolded in 2021 when interest rates dropped, and the exchange rate experienced a steep increase. The surge in demand for foreign currency and subsequent interest rate cuts led to an escalation in the exchange rate. Consequently, production costs rose due to inflated raw material prices, resulting in higher product prices. Additionally, supermarkets allegedly engaged in cartel-like behavior, purposely withholding products from sale, further contributing to price hikes between 2021 and 2022. This study evaluates whether supermarkets garnered substantial profits during the period. Financial statement data from 2018 to 2022 was analyzed using vertical, trend, and ratio analyses to assess the financial position and profitability of five companies listed on Borsa Istanbul. Throughout the 2018-2022 period, except for 2022, BIM demonstrated the highest return on assets ratio. The return on assets ratios for 2022 and 2021 exhibited an upward trend, indicating an increase in profitability during 2022. SOK recorded the highest return on equity ratio in the 2018-2022 period, while CarrefourSA reported the lowest. Furthermore, the companies witnessed notable growth in revenues, gross sales profitability, and net profitability in 2022, surpassing previous years. This suggests they earned more profit by increasing prices at a greater rate than their costs in 2022. The operating profitability of the companies also experienced an upswing during this period. BIM held the largest share of operating profit in revenues in 2022, while CarrefourSA possessed the smallest share. In terms of net profitability, the companies fared better in 2022 compared to 2021, with net profitability exhibiting a more substantial increase during 2022.

TRADE CREDIT POLICY AND THE FINANCIAL SITUATION OF DAIRY COOPERATIVES

Aim: The aim of the study is to examine the financial health of dairy cooperatives in relation to their credit position and trade credit strategy. Methods: Using the author’s synthetic indicator, the position and strategy for granting trade credit were determined, and the levels of profitability, liquidity, debt, and management efficiency were assessed in separate groups of entities: conservative, moderate, and aggressive recipients, versus conservative, moderate, and aggressive providers. The research carried out in the field of trade credit management at dairy cooperatives allowed us to establish that the financial position of the analyzed entities varied depending on their credit position and trade credit strategy. Results: The highest level of ROE was found in the group of entities categorized as conservative recipients, where this indicator was 11.1%. Simi­larly, the group of moderate providers also had a high level of 7.1%. On the other hand, the lowest level was found in the return on sales indicator, which was 0.3% and 0.4% in the moderate recipient and aggressive provider groups, respectively. Additionally, cooperatives following a conservative trade credit strategy had a higher level of return on sales compared to the cooperatives classified in the aggressive provider group. Conclusions: The profitability of assets, funds, and sales, as well as the level of liquidity, varied among the distinguished group of cooperatives based on their position and commercial credit strategy. However, there was no variation observed in terms of the level of indebtedness.

THE IMPACT OF PRODUCT AND PROCESS INNOVATIONS ON FINANCIAL RESULTS: АN EMPIRICAL STUDY OF RUSSIAN COMPANIES

The relationship between product and process innovation and financial performance remains largely unexplored, especially for Russian firms. An analysis of publications on this topic shows both a positive and a negative relationship. At the same time, there are no empirical studies based on Russian companies. This study was conducted on the basis of empirical data from 137 Russian companies. The study shows that investment in R&D has a positive effect on the financial results of the company; and the financial results of the companies depend on the type of innovation (product or process) that the companies carry out.Conducting R&D and scientific research related to product and process innovations can increase the profitability of sales, which characterises the financial results of Russian companies. In addition, it was concluded that the relationship between process innovations and financial results is stronger than the relationship between product innovations and financial results, which means that it is more profitable to develop and implement process innovations.

Состояние финансовой составляющей экономической безопасности рыбохозяйственного комплекса Приморского края

Unstable economic conditions in which the fishery complex operates intensify the impact of external and internal threats. External threats are sanctions pressure from European states, mainly related to re-strictions on the supply of fish products and equipment imports. Internal threats include high costs for the implementation of production activities, the unsatisfactory condition of fixed capital and the low rate of its renewal, unstable fishing conditions, etc. Negative trends that have formed over the past decades continue to adversely affect activities. Since the fish industry is a very significant industry, the lack of control over the state of its economic security can threaten the full food security of the population, as well as the functioning of many industries whose business is related to fish raw materials. The most significant indicators of the economic security of the fishery complex of Primorsky Krai are analyzed: the ratio of growth rates of net profit, revenue and asset value, the economic growth sustainability coefficient, indicators of the efficiency of the use of production resources, financial stability and solvency. Using analytical procedures, a quantitative assessment of the influence of factors on indicators with negative dynamics is given. An unstable change and a low level of the economic growth sustainability coefficient were revealed. The reason for this was the profitability of sales of fish products, insufficiently intensive turnover of own working capital, unsatisfactory solvency of organizations. Current assets are not enough to pay off debts, there is a high dependence on earthly sources of financing. Meanwhile, there is an improvement in the efficiency of the use of fixed capital, labor resources, which has developed under the influence of growth in revenue and profit; the profitability of products is increasing, the profitability of assets is low.

ВЗАИМОСВЯЗЬ СОСТОЯНИЯ ЗДОРОВЬЯ НАСЕЛЕНИЯ И ПРИБЫЛЬНОСТИ В ПРОДОВОЛЬСТВЕННОЙ СФЕРЕ

The aim of the study is to develop theoretical provisions of the dependence of the general integrated state of health of the population on the total aggregate profit indi-cator of the food business. The subject of the study is the mechanism of the relation-ship between the state of health and profitability of the food business. A number of literary sources devoted to the gen-eralization of the state of health and economic development of the country are considered. The theoretical dependence of the integral indicator of health status on the total cumulative rate of total profit of the agro-industrial complex, the food industry and food retail is proved. The variants of changing the state of health with different parameters of its parabolic dependence on the total profitability of the food business are considered. A conditional numerical example of the dependence of the state of health in the form of a cubic parabola on the change in the total cumulative rate of profit of the food business is presented and analyzed. It is concluded that the main task of establishing and achieving health indicators (the general goal) is not only market, but also state provision with appropriate parameters of the overall total profitability of the food food business. It is proved that the growth of profitability (profitability) of food sales affects the change in the health status of the population in terms of eating disorders and metabolic disorders.

Minimize Total Cost and Maximize Total Profit for Power Systems with Pumped Storage Hydro and Renewable Power Plants Using Improved Self-Organizing Migration Algorithm

This study presents the application of an improved self-organizing migration algorithm (ISOMA) for minimizing the total electricity production expenditure (TEPE) and maximizing the total electricity sale profit (TPRF) for hydrothermal power systems (HTPS) without and with renewable energies. Two power system configurations were employed to test the real efficiency of ISOMA while dealing with two objective functions. In the first configuration, there was one thermal power plant and one hydropower plant, while in the second configuration, wind and solar energy were both connected to the first system. The results achieved in the first configuration with the first objective function indicated that ISOMA not only outperformed SOMA according to all comparison criteria but was also superior to other methods such as evolutionary programming (EP), acceleration factor-based particle swarm optimization (AFPSO), and accelerated particle swarm optimization (APSO). The evaluation of the results achieved by ISOMA in the second configuration with the objective function of maximizing the TPRF revealed that ISOMA could reach better profits than SOMA in terms of maximum, mean and minimum TPRF values over fifty trial runs. As a result, it was concluded that pumped storage hydropower plants are very useful in integrating with renewable power plants to cut total cost for thermal power plants and in reaching the highest profit for the whole system. Also, ISOMA is a suitable algorithm for the considered problem.

Reaching Maximum Electricity Sale Profit for A Thermal-Energy StorageRenewable Power Plant System

Reaching Maximum Electricity Sale Profit for A Thermal-Energy StorageRenewable Power Plant System

Economic rationale for the development of small vertically diversified pork production enterprises in Ukraine

Implementing the vertical diversification strategy for pig-breeding enterprises in Ukraine is one of the factors in increasing their economic efficiency and competitiveness. Mastering the following interrelated links of production and sale in animal husbandry increases enterprises' financial stability and economic security. The article economically substantiates the expediency of capital investments in developing vertically diversified pork production enterprises in Ukraine. The need for investments for the formation of fixed and working capital for the implementation of the project has been determined. The main operating costs for the organization of pig breeding, slaughter, and the sale of meat through the direct sales channel in the amount of 200 tons per year have been calculated. Planning of workforce needs for project implementation has been carried out. The leading indicators of the economic efficiency of capital investments for the production and sale of pork in the newly established enterprise have been determined. According to the study results, the relatively high investment attractiveness of developing small vertically diversified pork production enterprises in Ukraine with an orientation to local markets is substantiated. It has been established that for the implementation of the proposed project, about 1.1 million euros of advanced capital is needed, which is expected to pay off in 3.5 years. The project's five-year net present value has been determined to reach 690,000 euros at a discount rate of 2%. Accordingly, the projected internal rate of return will exceed 26%. The average annual net profit during the project implementation period will be 268 thousand euros, with an average operating cost of 457 thousand euros, allowing us to achieve 65% profitability of production and 32% profitability of pork sales. The projected average net return on capital for the project implementation period is expected to be 35%. The development of vertical diversification in small pork production enterprises in Ukraine will increase the added value and productivity of the involved financial, labor, material, and technical resources.

Managing Sales via Livestream Commerce: Implications of Price Negotiation and Consumer Price Search

Livestream commerce has become an important sales channel with billions of revenue potential. A major challenge that brands often face in managing livestream sales in practice is negotiating sales prices and commission rates with key opinion leaders (KOLs) who promote products in such sales. On the one hand, KOLs can increase consumer reach, enhance consumer valuation of a product, and improve profitability of a sale. On the other hand, KOLs—who typically promise low sales prices in livestream sales—are subject to reputation damage risks if their followers find cheaper prices of the same product elsewhere. As a result, KOLs often bargain for deep discounts, which lead to price reduction in negotiation and reduce brands’ profit margins. In this article, we examine this tradeoff based on a Nash bargaining game framework. We show that price reduction may not be the brand’s optimal negotiation strategy to mitigate the KOL’s reputation concern. Instead, increasing the commission rate to the KOL may be more effective especially when product availability in the livestream sale is low. We further show that the presence of consumer price search can either improve or undermine the profitability of a livestream sale depending on the competitive features of the sale. Our study indicates that the negotiation dynamics in livestream sales can have significant profit impact for the brand, and the brand should be mindful about the operational features of livestream sales and stakeholder incentives such as KOLs’ reputation concerns and consumer price search when developing the optimal negotiation strategy.

Pendampingan Pencatatan Akuntansi Sederhana pada Pemilik UKM Kerupuk Singkong di Desa Sawojajar

The cassava chips industry is a home or family industry which makes this industry a source of family income as well as a milestone in the community's economic cycle. The importance of this industry is unfortunately not accompanied by the ability of business actors to carry out optimal financial records, whereas accounting recording activities are an important activity in the management process of a company. business. With the assistance activities carried out by the community service team regarding financial recording, business actors can increase their understanding of simple financial recording. The results of the activities carried out are The owner of the cassava chips business "Dwi Putri" stated that he was able to carry out financial records in the business process, and was good at calculating sales profits.

Strategi Peningkatan Laba Penjualan Melalui Pelatihan Penyusunan Harga Pokok Jual Di Paguyuban Ternak Rakyat Indonesia Desa Buluharjo Kabupaten Magetan

Some small and medium business actors, especially breeders in the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency, do not understand how to prepare the cost of goods sold for their livestock business so that the selling price is determined only by considering market prices, resulting in relatively minimal income. when compared with financial and non-financial expenses. They do not realize that many costs have been incurred but have not been taken into account, so even though the selling price is quite high and in accordance with market value, it has not been able to fully cover operational expenses. To provide a solution to this problem, it is necessary to have Training on the Preparation of Cost of Goods Sold as a Consideration for Setting Selling Prices in Maximizing Sales Profits at the Indonesian People's Livestock Association, Buluharjo Village, Plaosan District, Magetan Regency so that livestock business actors can be more effective in calculating their financial management. The training method carried out with Lecture-style training (Lecture) can be a very valuable resource for communicating the necessary information quickly and the Independent Self-study method, this method is expected to be able to train oneself by studying the material that has been given . In addition, this method was chosen because it took into account the distance and time constraints of the presenters and training participants, so that participants were given a simple report format in preparing cost of goods sold. In organizing activities, participants actively ask questions and discuss the conditions and limitations in the preparation of Cost of Goods Sold until the training is complete

A Furniture Sales Profit Using the Tsukamoto Method

Abstract. Optimal profit can be achieved through maximum sales results with minimal costs. Besides meeting market demand, cost utilization is also a crucial factor in determining optimal outcomes (Muflikhudin 2021). To address the challenges faced by the discount store in Sampit, several necessary steps should be taken. These include analyzing customer demand data by having the store owner pay attention to frequently requested items. Additionally, enhancing product availability by increasing inventory levels and implementing more effective inventory management systems through various methods to prepare product stocks (Beu and Husna 2019). The aim of this research is to predict revenue for a specific period based on sales turnover (Rahmawati, Rahima Dina, and Wartono 2020).

Study on Marketing Strategy of Florasis Beauty Makeup in the Chinese Market

In the context of the influence of the national trend, as a representative brand of domestic beauty the Florasis products rose and developed rapidly. This study of its marketing strategy contributes to the brand development of this product and enhances its sales profitability, popularity, and competitiveness. The public is very active in purchasing domestic beauty products through online platforms. The brand of Florasis beauty makeup has left a deep impression on people by having oriental aesthetics and elegant and dignified appearance and packaging. Here are four drawbacks in the marketing strategy of Florasiss products: (i) Expensive product prices. (ii) The beauty products are too nationalized, and the products are not practical. (iii) The singularity of the product marketing channel. (iv) Limitations in the types of beauty products. The corresponding suggestions are: (a) can increase the products sales volume by relatively lowering the price to get more revenue. (ii) Focusing on the beauty effect of the product itself and removing the cumbersome appearance and packaging. (iii) Develop multiple offline stores to increase the emotional interaction between customers and the product. (iv) Expand to a wider beauty industry line to reduce the limitations of Florasiss products. Understanding how Florasis and domestic beauty brands have utilized the influence of the national trend to develop and market their brands is something that people should learn and think about.