A Correlational Study on Value Added (VA) and Profit with Special Reference to Ultratech Cement LTD

Q1 Business, Management and Accounting Pakistan Journal of Commerce and Social Science Pub Date : 2023-04-29 DOI:10.56209/jommerce.v3i1.59
Ashish Premjibhai Chirodiya, S. J. Parmar
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Abstract

This is a correlational study on Ultratech Cement ltd. The main objective of this study is to find out whether there is any kind of relationship do exist between Value Added (VA) and Profit. Here Value Added (VA) includes Gross Value Added (GVA) and Net Value Added (NVA) only. To find out if there is any relation exist between those variables correlational analysis is used. To fulfil the objective of study, the data of 7 years (from 2015-16 to 2021-22) is taken from the annual reports of the company and analysed by preparing Value Added Statement (VAS). It is found out that there is actually a strong positive correlation exist between Value Added (VA) & Profit (Gross Value Added (GVA) & Profit and Net Value Added (NVA) & Profit).
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附加值与利润的相关性研究——以超泰克水泥有限公司为例
这是一项关于Ultratech Cement ltd.的相关性研究。本研究的主要目的是找出是否存在任何类型的关系之间的增加值(VA)和利润。这里的增值(VA)只包括总增值(GVA)和净增值(NVA)。为了找出这些变量之间是否存在关系,使用相关分析。为了实现研究的目的,7年的数据(从2015-16年到2021-22年)取自公司的年度报告,并通过编制增值报表(VAS)进行分析。研究发现,增加价值(VA)与利润(总增加价值(GVA)与利润、净增加价值(NVA)与利润)之间实际上存在很强的正相关关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Pakistan Journal of Commerce and Social Science
Pakistan Journal of Commerce and Social Science Economics, Econometrics and Finance-Finance
CiteScore
4.20
自引率
0.00%
发文量
0
审稿时长
12 weeks
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