أثر كفاءة إدارة رأس المال العامل على الاداء المالي للشركات الصناعية المدرجة في بورصة عمان

العرموطي, شـذى أحمد (2017) أثر كفاءة إدارة رأس المال العامل على الاداء المالي للشركات الصناعية المدرجة في بورصة عمان. Masters thesis, جامعة الشرق الاوسط.

Text 5a0fd25b6c2ae_1.pdf Download (1MB)

Abstract

This study aimed to demonstrate the impact of working capital management efficiency on financial performance of industrial companies listed at amman stock exchange. The study sample consisted of 64 Jordanian industrial companies of for the period between 2011-2015. To achieve the study objectives, the researcher used the qualitative methodology based on an empirical study. To analyse the study data the researcher used many statistical descriptive methods such as means , standard deviation, and used multiple regression analysis in testing the hypotheses of the study . After processing and analyzing the study data and testing its hypotheses, the study revealed a number of results , including :  There is a statistically significant impact of working capital management efficiency on both the return on assets and net profit margin .  There is a statistically significant negative impact of average inventory period on both the return on assets and net profit margin .  There is a statistically significant negative impact of average collection period on both the return on assets and net profit margin . س  There is a statistically significant positive impact of average payment period on both the return on assets and net profit margin . The main recommendations of the study were:  The Jordanian industrial companies should always reduce the average inventory period and the average collection period to increase the working capital and thus reduce their financing needs by using many methods for this purpose , including modern methods of production such as economic order quantity as well as the JIT method , thus reducing storage cost and working on monitoring credit policies .  Ensuring managing credit policy and improving the payment terms with suppliers by establishing good relations with them , that facilitate the payment terms of the credit of goods purchased . Keywords : The working capital management efficiency , financial performance ,industrial companies , amman stock exchange

Actions (login required)

View Item