2021 - Franco Angeli
Article
Digital Version
Download | Copy/paste | Printing
Il benchmarking per il controllo della performance : esiti di una ricerca nei distretti conciari italiani
87-110 p.
- To evaluate the applicability and usefulness of benchmarking using, in particular, budget analysis, this research has analyzed the fiveyear trend (20142018) of certain income and financial indices of about 700 tanneries, for Italy and its three districts. For a more analytical evaluation, a number of statistical tools have been used (analysis of variance ANOVA and TukeyKramer tests). Confirming the rich bibliography, benchmarking can be applied usefully. The validation of the method has also made it possible to express an opinion on the firms' economic and financial equilibrium: Regardless of the different locations, Italian tanneries are significantly indebted. Higher capitalization is therefore advisable, also considering the recent crisis due to the pandemic. Profitability is positive, although it is in decline. This assurance is a relative safety margin in the possible hypothesis of profit reduction due to the coronavirus.
- The disaggregated analysis highlights the disadvantage of southern companies that have lower profitability and, on average, higher debt levels. [Publisher's text].
Is part of
Management Control : 3, 2021-
Information
ISSN: 2239-4397
KEYWORDS
- Financial statement analysis, Tanning districts, Leather, Leverage, Coverage of fixed assets, Return on asset, Return on equity
-
In this issue
- Le dimensioni della conoscenza aziendale : profili di investigazione tra crisi pandemica ed economia digitale
- L'utilizzo dei dati contabili per la pianificazione economico-finanziaria : sviluppo della conoscenza e supporto decisionale
- Asset revaluation : scelte manageriali in tempo di crisi
- Pandemia e sistema di budgeting : quali effetti sulla figura del controller?
- Il benchmarking per il controllo della performance : esiti di una ricerca nei distretti conciari italiani
- Expected credit losses and managerial discretion : current practices and future challenges
- The strength of weak rings : teams performance measurement and management in sport
- La disclosure nei piani anticorruzione degli enti locali in Italia
