Hasil untuk "Business mathematics. Commercial arithmetic. Including tables, etc."

Hagni Wijayanti, Sudradjat Supian, Diah Chaerani et al.

Asset Liability Management (ALM) can be overseen using financial ratios derived from financial statements. These statements provide a comprehensive picture of a company's status and necessitate analysis to evaluate performance. This research aims to analyze financial ratios to describe the financial condition, measure business development over time, and evaluate the achievement of the company's objectives. An optimization analysis of financial ratios is performed using the Weighted Goal Programming (WGP) model, which addresses multiple objectives by applying weights based on their priorities. The Best-Worst Method (BWM) was used to determine the priority weights of deviation variables from each financial ratio target. Financial ratios were selected based on their impact on profit using factor analysis. The constructed WGP model aims to minimize deviations in Return on Assets, Operating Ratios, Operating Income Ratio, Total Assets Turnover, and Current Ratio. Computational calculations to solve the WGP model are performed using Python, with pseudocode provided. A case study on a company in the garment and textile sector was conducted and found that the Operating Ratio, Return on Assets, Operating Income Ratio, and Current Ratio still need improvement by developing strategies to achieve the targets. Sensitivity analysis was also employed to assess the resilience of the model in response to alterations in data.

Olof Bik, Julia Wijnmaalen

On Wednesday the 7th of June, four distinguished panelists took the stage on the first day of the FAR conference to discuss the need for change within the auditing profession. The discussion between the four members and the audience was chaired by Professor Robert Knechel of the University of Florida, academic member of the FAR Board, and member of the PCAOB Standing Advisory Committee. Five topics were discussed during the panel discussion: 1. What is the added value of an audit? 2. What is good auditing? 3. How should regulators approach the audit sector? 4. What are the challenges the profession faces and what does the future look like? 5. How to attract future talent? These five discussion topics form the structure of this paper.

Muel Kaptein, Hein-Jan Vink

Beheersingsmaatregelen kunnen naast een positief ook een toenemend negatief effect hebben op het gedrag van medewerkers. In dit artikel ontwikkelen wij een theorie om deze effecten te verklaren. Centraal hierbij is de wijze waarop medewerkers de bedoeling die de leiding heeft met beheersingsmaatregelen interpreteren. Omdat beheersingsmaatregelen de autonomie van medewerkers reduceren is er het risico dat medewerkers te veel op de maatregelen gaan vertrouwen dan wel dat zij de maatregelen gaan wantrouwen. Voor zowel het te veel aan vertrouwen als het wantrouwen worden ieder drie mechanismen gepresenteerd.

P. J. J. M. Van Loon

C. G. Roest

P. Kavelaars

J. W. M. Van Doorn

A. L. De Bruyne

J. L. Mey

J. Valkhoff

J. Van Der Gaag

M. Smink

F. Hartog

H. W. C. Bordewijk

A. F. Tempelaar

Ch. Hageman, A. M. Van Rietschoten, W. Beijderwellen et al.

D. G. Van Til

I. Kleerekoper

MAB

O. Vogelenzang