Autor: |
Gizem Arı, Ayşegül Ertuğrul Ayrancı |
Jazyk: |
English<br />Turkish |
Rok vydání: |
2022 |
Předmět: |
|
Zdroj: |
Ekonomi, Politika & Finans Araştırmaları Dergisi, Vol 7, Iss 4, Pp 839-854 (2022) |
Druh dokumentu: |
article |
ISSN: |
2587-151X |
DOI: |
10.30784/epfad.1145818 |
Popis: |
This study aims to investigate whether there is a significant relationship between inventory management and the profitability of enterprises operating in the manufacturing sector. The primary purpose of businesses is to maximize firm value. For this purpose, they want to determine the most accurate method to increase profitability by using their assets efficiently. The practical and efficient use of asset stocks with the least liquidity among current assets is thought to affect their profitability positively. The financial ratios of companies in the manufacturing sector traded on the BIST between 2019-2021 have been taken as data, and multiple regression analysis is used as the analysis method. The findings show a significant negative relationship between the stock/current assets ratio and profitability for all three years. A positive relationship is found with the 2019 net sales growth rate and a negative relationship with stock holding time. A positive and significant relationship is found between profitability and net sales rate for 2020. In summary, it can be said that businesses can increase their profitability by reducing their stocks. |
Databáze: |
Directory of Open Access Journals |
Externí odkaz: |
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