2015
The applicability of selected financial metrics in evaluating purhasing performance
ŠVANDOVÁ, Eva a Petr SUCHÁNEKZákladní údaje
Originální název
The applicability of selected financial metrics in evaluating purhasing performance
Autoři
ŠVANDOVÁ, Eva (203 Česká republika, garant, domácí) a Petr SUCHÁNEK (203 Česká republika, domácí)
Vydání
1. vyd. Sofia, 2nd International Multidisciplinary Scientific Conference on Social Sciences & Arts SGEM 2015, od s. 419-426, 8 s. 2015
Nakladatel
SGEM international multidisciplinary scientific conference on social sciences and arts
Další údaje
Jazyk
angličtina
Typ výsledku
Stať ve sborníku
Obor
50600 5.6 Political science
Stát vydavatele
Bulharsko
Utajení
není předmětem státního či obchodního tajemství
Forma vydání
tištěná verze "print"
Kód RIV
RIV/00216224:14560/15:00089098
Organizační jednotka
Ekonomicko-správní fakulta
ISBN
978-619-7105-47-6
ISSN
UT WoS
000374911200054
Klíčová slova anglicky
purchasing; performance; management by objectives; turnover ratio; efficiency
Příznaky
Mezinárodní význam, Recenzováno
Změněno: 27. 4. 2017 14:16, Mgr. Kateřina Oleksíková, Ph.D.
Anotace
V originále
Return on assets (ROA) may be encountered as an indicator of the supply in the research studies on supply issues. The indicator is rather an indicator of the performance of the entire enterprise, as evidenced by the very low correlation with the purchasing operating efficiency metrics as purchased quantity per dollar, purchased quantity per purchasing employee, or turnover ratio. Another way to evaluate the purchasing performance is based on Management by Objectives (MBO). The nmetrics of purchasing operational efficiency, as well as evaluation on the basis of MBO, can be obtained only from detailed analyses or audits, which are often not implemented in the enterprises; ROA is a very rough indicator of the purchasing performance. Therefore, the purpose of this paper is to put forward purchasing performance indicators based on available informations from financial stataments and determine whether these indicators are applicable for purchasing performance evaluation. A survey method was the basic tool for collecting the data. Financial data were obtained from the Albertina database. Suggested indicators are compared with the MBO indicators acquired by exploratory analysis of data concerning purchasing objectives' importance and fullfilment. It is confirmed that the selected indicators based on available financial stataments (purchasing cost per empoyee, inventory turnover, purchasing costs per unit sold) are suitable as a partial evaluation of the purchasing performance.
Návaznosti
MUNI/A/1209/2014, interní kód MU |
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