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Just in time strategy and profitability analysis in financial statements

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dc.creatorJuárez, Fernandospa
dc.creatorPérez C.H.spa
dc.creatorUseche Arévalo, Alejandro Joséspa
dc.date.accessioned2020-05-25T23:58:29Z
dc.date.available2020-05-25T23:58:29Z
dc.date.created2017spa
dc.description.abstractThe purpose of this paper is to describe some links between Just in Time (JIT) manufacturing strategy and performance financial analysis in financial statements. A rational, deductive, analytical and objective method was used; based on previous findings, a series of functions along with pre-post and linear regression analyses models are described as explicative of the relationships between JIT and financial statements analysis. Results show that Dirac function, value transformation function and transform kernel provide the foundations for a conceptual link between JIT and company performance in financial statements. Besides, the JIT relationship to business performance is explained by the following three models, selected from literature: a) pre-post model, explains changes in inventory and asset turnover, and their relationship to JIT; b) two-stage self-selection regression analysis model, explains how sales, inventory, company size and JIT adoption influence ROA changes; and c) lean manufacturing model, including JIT, allows explaining firm's financial data. The conclusion is that JIT is part of a financial sequence of analysis strongly related to the structure of financial statements and company performance. © IEOM Society International.eng
dc.format.mimetypeapplication/pdf
dc.identifier.issn2017
dc.identifier.urihttps://repository.urosario.edu.co/handle/10336/22874
dc.language.isoengspa
dc.publisherIEOM Societyspa
dc.relation.citationEndPage1372
dc.relation.citationIssueNo. OCT
dc.relation.citationStartPage1363
dc.relation.citationTitleProceedings of the International Conference on Industrial Engineering and Operations Management
dc.relation.citationVolumeVol. 2017
dc.relation.ispartofProceedings of the International Conference on Industrial Engineering and Operations Management, ISSN:2017, Vol.2017, No.OCT (2017); pp. 1363-1372spa
dc.relation.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85057644054&partnerID=40&md5=628f743af3d2c38843ec7e7b42d412d6spa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)spa
dc.source.instnameinstname:Universidad del Rosariospa
dc.source.reponamereponame:Repositorio Institucional EdocURspa
dc.subject.keywordFinancial statementsspa
dc.subject.keywordJust in timespa
dc.subject.keywordPerformancespa
dc.subject.keywordProfitspa
dc.titleJust in time strategy and profitability analysis in financial statementsspa
dc.typeconferenceObjecteng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaDocumento de conferenciaspa
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