Production capacity utilization variance and its role in the operating profitability of a sample of Iraqi industrial corporations
Other Title(s)
تباين استخدام الطاقة الإنتاجية و دورها في الربحية التشغيلية لعينة من الشركات الصناعية العراقية
Joint Authors
Ismail, Mustafa Munir
Rhima, Mustafa Hatwan
Source
The Journal of Administration and Economics
Issue
Vol. 42, Issue 119 (30 Apr. 2019), pp.17-41, 25 p.
Publisher
al-Mustansiriyah University College of Management and Economic
Publication Date
2019-04-30
Country of Publication
Iraq
No. of Pages
25
Main Subjects
Business Administration
Economy and Commerce
Topics
- Financial markets
- Industrial enterprises
- Mathematical statistics
- Iraq
- Data analysis
- Industrial costs
- Bourse
Abstract EN
The purpose of this research is embodied in studying the effect of production capacity utilization on the operating profitability, for the company which does not make use of its available production capacity or that which suffer from a deficiency in its production capacity, its production costs rise due to a decrease in the production levels and consequently to a decline in the profits, which proves that there is an expected relationship between the amount of the production capacity utilization and the operating profitability.
A non-random intentional sample has been selected including (16) Iraqi industrial corporations listed in Iraq Stock Exchange for period of (10) consecutive years (2006-2015).
The research variables have been measured and analyzed quantitatively and statistically in description and explanation using the method of panel data analysis which combines between cross-sectional data including the corporations and the time-series data represented by years, which works on rising the efficiency of estimating the parameters of the studied model in comparison with the model capabilities in case of using the cross-sectional data or the time-series data alone separately, as well as employing the description instruments and statistical inference.
The research problem is explained based on one main hypothesis states that the variance in the levels of production capacity utilization results in a statistically significant opposite variance in the operating profitability.
The research reached to many conclusions, perhaps the most important of which is what confirms the validity of the research hypothesis, as it becomes clear that the higher
American Psychological Association (APA)
Ismail, Mustafa Munir& Rhima, Mustafa Hatwan. 2019. Production capacity utilization variance and its role in the operating profitability of a sample of Iraqi industrial corporations. The Journal of Administration and Economics،Vol. 42, no. 119, pp.17-41.
https://search.emarefa.net/detail/BIM-1092150
Modern Language Association (MLA)
Ismail, Mustafa Munir& Rhima, Mustafa Hatwan. Production capacity utilization variance and its role in the operating profitability of a sample of Iraqi industrial corporations. The Journal of Administration and Economics Vol. 42, no. 119 (2019), pp.17-41.
https://search.emarefa.net/detail/BIM-1092150
American Medical Association (AMA)
Ismail, Mustafa Munir& Rhima, Mustafa Hatwan. Production capacity utilization variance and its role in the operating profitability of a sample of Iraqi industrial corporations. The Journal of Administration and Economics. 2019. Vol. 42, no. 119, pp.17-41.
https://search.emarefa.net/detail/BIM-1092150
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1092150