Linking just in time to financial statements profitability analysis based on duality properties
The purpose of this paper is to analyze the impact of Just-in-time (JIT) strategy in profitability analysis by introducing the dual concept of monetary unit and a value transformation in financial statements items. A rational and analytical method was used; the analysis is based on a transaction con...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2017
- Institución:
- Universidad del Rosario
- Repositorio:
- Repositorio EdocUR - U. Rosario
- Idioma:
- eng
- OAI Identifier:
- oai:repository.urosario.edu.co:10336/24333
- Acceso en línea:
- https://repository.urosario.edu.co/handle/10336/24333
- Palabra clave:
- Balance sheet
Dual concept
Financial engineering
Financial statements
Just in time
Profit
- Rights
- License
- Abierto (Texto Completo)
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2883306002020-05-26T00:11:47Z2020-05-26T00:11:47Z2017The purpose of this paper is to analyze the impact of Just-in-time (JIT) strategy in profitability analysis by introducing the dual concept of monetary unit and a value transformation in financial statements items. A rational and analytical method was used; the analysis is based on a transaction concept, which applies to JIT and figures in financial statements, a monetary unit value change in financial statements and a computation of financial ratios/measures that include value transformation. Results show that value-creation computation in JIT methodology includes a Dirac function, a value-creation function and a kernel for the time of the offer-demand match. Based on the dual concept of monetary units a value transformation for the monetary units involved in profitability computation is included; it encompasses another kernel to find the new values of monetary units. The transformation applies to the computation of measures and ratios such as gross profit, operating profit, income, return on assets, return on equity, and return on investment; consequently, the computation of this measures/ratios changes when introducing the dual concept of monetary units. © Research India Publications.application/pdf9734562https://repository.urosario.edu.co/handle/10336/24333engResearch India Publications14313No. 2414307International Journal of Applied Engineering ResearchVol. 12International Journal of Applied Engineering Research, ISSN:9734562, Vol.12, No.24 (2017); pp. 14307-14313https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057643567&partnerID=40&md5=54a010c3c7fb50a82510bae6f9f82306Abierto (Texto Completo)http://purl.org/coar/access_right/c_abf2instname:Universidad del Rosarioreponame:Repositorio Institucional EdocURBalance sheetDual conceptFinancial engineeringFinancial statementsJust in timeProfitLinking just in time to financial statements profitability analysis based on duality propertiesarticleArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501Juárez, Fernando10336/24333oai:repository.urosario.edu.co:10336/243332022-05-02 07:37:16.678527https://repository.urosario.edu.coRepositorio institucional EdocURedocur@urosario.edu.co |
dc.title.spa.fl_str_mv |
Linking just in time to financial statements profitability analysis based on duality properties |
title |
Linking just in time to financial statements profitability analysis based on duality properties |
spellingShingle |
Linking just in time to financial statements profitability analysis based on duality properties Balance sheet Dual concept Financial engineering Financial statements Just in time Profit |
title_short |
Linking just in time to financial statements profitability analysis based on duality properties |
title_full |
Linking just in time to financial statements profitability analysis based on duality properties |
title_fullStr |
Linking just in time to financial statements profitability analysis based on duality properties |
title_full_unstemmed |
Linking just in time to financial statements profitability analysis based on duality properties |
title_sort |
Linking just in time to financial statements profitability analysis based on duality properties |
dc.subject.keyword.spa.fl_str_mv |
Balance sheet Dual concept Financial engineering Financial statements Just in time Profit |
topic |
Balance sheet Dual concept Financial engineering Financial statements Just in time Profit |
description |
The purpose of this paper is to analyze the impact of Just-in-time (JIT) strategy in profitability analysis by introducing the dual concept of monetary unit and a value transformation in financial statements items. A rational and analytical method was used; the analysis is based on a transaction concept, which applies to JIT and figures in financial statements, a monetary unit value change in financial statements and a computation of financial ratios/measures that include value transformation. Results show that value-creation computation in JIT methodology includes a Dirac function, a value-creation function and a kernel for the time of the offer-demand match. Based on the dual concept of monetary units a value transformation for the monetary units involved in profitability computation is included; it encompasses another kernel to find the new values of monetary units. The transformation applies to the computation of measures and ratios such as gross profit, operating profit, income, return on assets, return on equity, and return on investment; consequently, the computation of this measures/ratios changes when introducing the dual concept of monetary units. © Research India Publications. |
publishDate |
2017 |
dc.date.created.spa.fl_str_mv |
2017 |
dc.date.accessioned.none.fl_str_mv |
2020-05-26T00:11:47Z |
dc.date.available.none.fl_str_mv |
2020-05-26T00:11:47Z |
dc.type.eng.fl_str_mv |
article |
dc.type.coarversion.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
dc.type.coar.fl_str_mv |
http://purl.org/coar/resource_type/c_6501 |
dc.type.spa.spa.fl_str_mv |
Artículo |
dc.identifier.issn.none.fl_str_mv |
9734562 |
dc.identifier.uri.none.fl_str_mv |
https://repository.urosario.edu.co/handle/10336/24333 |
identifier_str_mv |
9734562 |
url |
https://repository.urosario.edu.co/handle/10336/24333 |
dc.language.iso.spa.fl_str_mv |
eng |
language |
eng |
dc.relation.citationEndPage.none.fl_str_mv |
14313 |
dc.relation.citationIssue.none.fl_str_mv |
No. 24 |
dc.relation.citationStartPage.none.fl_str_mv |
14307 |
dc.relation.citationTitle.none.fl_str_mv |
International Journal of Applied Engineering Research |
dc.relation.citationVolume.none.fl_str_mv |
Vol. 12 |
dc.relation.ispartof.spa.fl_str_mv |
International Journal of Applied Engineering Research, ISSN:9734562, Vol.12, No.24 (2017); pp. 14307-14313 |
dc.relation.uri.spa.fl_str_mv |
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057643567&partnerID=40&md5=54a010c3c7fb50a82510bae6f9f82306 |
dc.rights.coar.fl_str_mv |
http://purl.org/coar/access_right/c_abf2 |
dc.rights.acceso.spa.fl_str_mv |
Abierto (Texto Completo) |
rights_invalid_str_mv |
Abierto (Texto Completo) http://purl.org/coar/access_right/c_abf2 |
dc.format.mimetype.none.fl_str_mv |
application/pdf |
dc.publisher.spa.fl_str_mv |
Research India Publications |
institution |
Universidad del Rosario |
dc.source.instname.spa.fl_str_mv |
instname:Universidad del Rosario |
dc.source.reponame.spa.fl_str_mv |
reponame:Repositorio Institucional EdocUR |
repository.name.fl_str_mv |
Repositorio institucional EdocUR |
repository.mail.fl_str_mv |
edocur@urosario.edu.co |
_version_ |
1814167512982487040 |