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Journal of Modern Accounting and Auditing 2012年第1期8卷 77-86页

作者： Wang Dong-mei Wang Peng The Graduate University of Chinese Academy of Sciences Beijing China

In this paper, we subdivide the sample of manufacturing companies listed in two stock exchanges in China from the year 2000 to 2009 into two categories： the firms which adopted the similar financial models and those which did not. Then we use t-test and nonparametric test to explore the differences between the two sub-samples in cash management, assets and liabilities structures, assets turnover ratios, profitability, liquidity and growth rates. The results show that the former has shorter Cash Conversion Cycle （CCC）, quicker assets turnover, higher Debt Ratio （DR）, higher growth rate and thus has better profitability. In addition, the regression analysis results further demonstrate that Return on Invested Capital （ROIC） of similar-financial-model firms are positively related to Net Profit Margin （NPM）（p 〈 0.01）, and negatively to CCC （p 〈 0.01）, Interest Expense Ratio （IER）（p 〈 0.01）, the Ratio of Interest-Bearing Debt to Total Liabilities （IBDR）（p 〈 0.01） and the ratio of Net Receivables to Sales Revenue （NRSR）（p 〈 0.01）. Moreover, negative relationship between ROIC and dummy variable GROUP implies that the former has better profitability than the latter.

关键词： manufacturing sector similar financial models profitability liquidity risk

Innovation in the manufacturing sector： The Case of Serbia

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Chinese Business Review 2011年第10期10卷 879-888页

作者： Ljiljana Kontic Faculty of Legal and Business Studies Novi Sad Serbia

The paper presents the results of research on innovation activities of manufacturing firms in Serbia. In order to answer the question how innovation takes place in one transition country, key influencing factors were identify （i.e., firm＇s size, age, ownership, industry sector, personnel qualifications and experience）. Based on the analysis of a sample comprising 73 firms, the study tried to highlight certain innovation barriers, which may have a negative impact on the total efficiency of economic performance, and growth and development of manufacturing firms in Serbia. Comparing overall innovation activities of Serbian firms to the other transition countries, it can be concluded that majority of the fhnns had innovation performances below the level EU-27. This study draws out the potential contributions to existing literature of managing innovation in Serbia.

关键词： innovation factors innovation networks manufacturing sector strategy Serbia

Internationalization and the Creation of New Products and Processes in the Mexican manufacturing Industry

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Economics World 2017年第3期5卷 195-212页

作者： Liliana Meza Gonzailez Centro de Investigacion y Docencia Economicas Moxico City Moxico

This paper analyzes the relationship between internationalization and the generation of new products and processes, using data from 2,285 Mexican manufacturing firms during the 2008-2009 period. The purpose is to understand how the insertion in international markets, either through exporting, importing, receiving foreign direct investment, or outsourcing affects the innovative outcomes of manufacturing finns. Using logistic regressions, this paper contributes to the literature analyzing the case of a single developing country and concludes that, after controlling for the size of the firm, its innovative effort, and the market concentration of the industry where the firm is situated, exporting does not promote product or process innovations but promotes the generation of innovation for the world; being an importer does not affect the innovative outcomes of the firm; Foreign Direct Investment （FDI） also promotes innovation for the world, while outsourcing inhibits the generation of both products and innovations for the world.

关键词： technological innovation economic integration manufacturing sector Mexico developing country outsourcing

The Impact of Firm Characteristics, Industry Types, and Financial Ratios on SMEs＇ Utilization of Tax Incentives

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Journal of Modern Accounting and Auditing 2012年第6期8卷 749-763页

作者： Nadiah Abd Hamid Rohaya Md Noor Mustaffa Mohamed Zain Barjoyai Bardai Universiti Teknologi MARA Malaysia Malaysian Chamber for Certified Professional Malaysia

This study aims to contribute to the growing literature on issues of tax incentives for small and medium-sized enterprises （SMEs）. Through comprehensive exploration of data, the study investigates factors leading to successful and unsuccessful utilization of tax incentives among SMEs. Financial ratios were calculated based on the information retrieved from the companies＇ annual financial statement. Apparently, these financial ratios are evidence of how successful the companies are in utilizing the tax incentives. In this study, 129 small companies and 71 medium-sized companies were selected as samples for the period of 2003-2007. The result indicates that financial structure such as retained earnings, tax burden, cash flow, and inventory level determined the ability of companies to utilize tax incentives; hence leading to higher earnings generated from the business operation. The age of the companies affects the utilization of tax incentives and this denotes that older companies are more capable of generating higher earnings. Hence, a thorough analysis of the data allows us not only to determine the success of the company in utilizing tax incentives but also to identify the determinants that impact their performance.

关键词： tax incentives small and medium-sized enterprises (SMEs) manufacturing sector economic goal

Activity Based Costing Adoption Among manufacturing Companies in Nigeria

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Journal of Modern Accounting and Auditing 2012年第1期8卷 40-45页

作者： Rafiu Oyesola Salawu Tajudeen John Ayoola Obafemi Awolowo University Ile-Ife Nigeria

The study examines the extent of adoption of Activity Based Costing （ABC） among naanufacturing companies in Nigeria. The primary data were sourced through questionnaires administered to the Management Accountants of 40 selected manufacturing companies in South Western part of Nigeria. Descriptive statistics was employed to analyze the data. The study reveals that inability of the traditional cost systems to provide relevant cost was the most highly ranked reason in their decision to adopt ABC. Traditional methods of allocating overhead were therefore believed to be deficient in terms of improving global competitiveness. Also, 60% of the respondents have adopted ABC due to increased ranges of products, competition and increased overhead. Familiarity with and adoption of ABC was found to be across the manufacturing, more than half of the sample are familiar with it. The 40% of respondents who have not adopted ABC cited the cost and complexity involved with implementation as the main reason in non-adoption. However, cost of implementing ABC was enormous which hinder the small scale manufacturing from adopting it. This result may reflect the fact that larger firms are more likely to have the diverse mix of products or services that makes the use of ABC advantages. Consequently, the study recommends that the companies who have not adopted ABC because of its high cost of implementation should endeavor to consider its adoption because in the long run the benefits derive from it will outweigh its cost. It helps to identify inefficient products, departments and activities and helps to allocate more resources on profitable products. In conclusion, the senior management should also give their utmost support to the implementation and success of ABC.

关键词： adoption activity based costing manufacturing sector Nigeria

A Comparison of De-Industrialization between Industrialized Countries and Its Enlightenment to Present China:A Case Study of UK and USA

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A Comparison of De-Industrialization between Industrialized ...

作者： WANG Zhan-xiang Jiangxi University of Finance and Economics

From different perspectives, de-industrialization can be divided into many categories. Britain and the United States are two typical representatives in de-industrialization among the developed countries. Britain prefers gross and integrated de-industrialization. In terms of quantity it is inclined to stronger de-industrialization,showing a de-industrialization more in productivity;while the United States prefers structural and regional de-industrialization. In terms of quantity it is inclined to weaker de-industrialization, showing a de-industrialization more in employment and output value. From the view afterwards, the impact of de-industrialization on the British economy is partially negative, while the impact on the US economy is partially positive. At present, China seems to have signs of de-industrialization Thus it is necessary to adjust and reform the industrial policies and fiscal policies, build integrated labor markets, play the role of the advantages of a big country, make full use of the opportunities in regional de-industrialization and structural de-industrialization, fundamentally improve labor productivity in the society as a whole, so as to avoid the negative effects of de-industrialization on the Chinese economy that may arise.

关键词： de-industrialization industrial structure economic development mode manufacturing sector labor productivity

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流通业影响力与制造业结构调整

中国制造业可持续发展指标体系构建及目标预测

贸易经济 2010年第12期 5-14页

作者：宋则常东亮丁宁

流通业的高效运作可以发挥市场配置资源的基础性作用，而我国产业政策常常忽视流通业内在的竞争性机制对调整制造业产业结构的影响力，因而使制造业产业结构不合理的问题长期得不到有效解决。结构调整应从政府主导型向市场主导型转变，... 详细信息

流通业的高效运作可以发挥市场配置资源的基础性作用，而我国产业政策常常忽视流通业内在的竞争性机制对调整制造业产业结构的影响力，因而使制造业产业结构不合理的问题长期得不到有效解决。结构调整应从政府主导型向市场主导型转变，加快培育现代市场体系，强化商贸流通业的疏导、中介功能，创建有利于发挥流通业影响力的体制机制和政策环境。

关键词：流通业影响力制造业产业结构 impact of distribution sector manufacturing sector industrial structure

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