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- Title
ASSET PRODUCTIVITY ASSESSMENT: A CASE STUDY IN A DISPOSABLE PRODUCT FACTORY.
- Authors
WERNKE, RODNEY; JUNGES, IVONE; SCHLICKMANN, LIA
- Abstract
This article reports a case study on the comparative measurement of factory assets' productivity of a disposable plastic products' factory within four indicators: ROI (Return on Investments), ROA (Return on Assets), EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) and EVA (Economic Value Added). It was intended to answer a question related to the evolution trend of these indicators in the context of the company researched during the second half of 2014. Thus, the inherent concepts to the mentioned analysis parameters are initially disclosed. After that, the methodological aspects of the case study (descriptive and qualitative) are discussed. Then, the steps taken to calculate the above indicators are described. Finally, the results obtained are presented and discussed. It was concluded that the trend was inadequate on the productivity of assets, because the values obtained indicate low productivity of the used assets. Furthermore, it was found a divergent evolutionary trajectory of the measured parameters, indicating conflicting scenarios among them. At the end of this study, some limitations were highlighted and the conclusions of the study are mentioned.
- Subjects
ASSET management; PRODUCTION (Economic theory); DISPOSABLE income; STOCKHOLDERS; PRODUCT management
- Publication
Revista Catarinense da Ciência Contábil, 2017, Vol 16, Issue 47, p65
- ISSN
1808-3781
- Publication type
Article
- DOI
10.16930/2237-7662/rccc.v16n47p69-86