العالقة بين مكونات العائد على الاصول وفق نظام ديبونت ومستوى القيمة الاقتصادية المضافة في الشركات الصناعية المدرجة في بورصة عمان

شكور, محمد عمر (2017) العالقة بين مكونات العائد على الاصول وفق نظام ديبونت ومستوى القيمة الاقتصادية المضافة في الشركات الصناعية المدرجة في بورصة عمان. Masters thesis, جامعة الشرق الاوسط.

This is the latest version of this item.

[img] Text
5a0fd2e2dc14b_1.pdf
Download (2MB)

Abstract

This study aimed to figure out the relationship nature between traditional indicators which are represented in proceeds' components of the assets according to Du Pont system and the economic value added in the Jordanian industrial companies. That is in order to know the influence of each other, and to explain the different results from time to time between them. The study society consisted of 62 industrial installations, and the sample of 16 Property from those which achieved a positive average economic value-added during the study period. The study has come to a number of results; the most important is the existence of a statistically significant relation between the Return on Assets and the economic value-added, insuring success of companies' management of financial and investment policies and indicating better degree of trust and confidence of both the administration and users of financial statements, as well as the presence of a weak relationship between economic valueadded and assets turnover rate. Also the study showed that revenue ع obtained from using and applying assets contributes in increasing the value-added. In addition to that, study showed the lack of a statistical significant relation between the economic value-added and the profit margin, ensuring the industrial companies inability of achieving enough profit to contribute to increase the value-added as a result of the existence of a relevant worth caring about which is that with the increased income; there is also an increase of total expenses. The study recommended the importance of using the economic value-added instead of the rate of return on assets because it achieves more accurate results for senior management and users of financial statements. The index takes into consideration the cost of owned funds. The researcher recommended that departments of industrial companies to control operating expenses because its rising with the revenue makes the margin of profitability to lose its contribution in the value added, and to improve of the turnover rate to increase its contribution to the economic value-added. Also the researcher recommended companies to pay attention to the productivity of assets through exclusion lowproductivity assets and retention of assets with high productivity. Key words: Du Pont System On Return On Assets (Assets Turn Over, Profit Margin), Economic Value Add.

Item Type: Thesis (Masters)
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: أ. طارق زياد عبد حنونة
Date Deposited: 02 Mar 2021 07:43
Last Modified: 02 Mar 2021 07:43
URI: http://scholar.alaqsa.edu.ps/id/eprint/4394

Available Versions of this Item

Actions (login required)

View Item View Item
Journal of Alaqsa University is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.