Pub Date : 2023-02-20DOI: 10.15341/jbe(2155-7950)/02.14.2023/001
Filippo Luigi Giambrone
The European Union’s response to cushion the economic shock is divided into two parts, given the separation of competences at EU and nation state level. The global economy is increasingly recovering from the Corona crisis, but its effects continue to shape economic development. At the same time, the profound transformation towards a climate-neutral and digital economy must be shaped. National measures and strategies must be developed in the European and global context to effectively meet the challenges. Education over the entire life cycle should be strengthened. Accelerated digitalization offers great potentials that need to be leveraged. Sustainability must be ensured in various dimensions. International cooperation is crucial for successful climate protection. Higher private and public investments must be mobilized for transformation and increased productivity. In all of this, fiscal sustainability must be ensured.
{"title":"New Perspectives Regarding the Future of European Environmental Policy With Particular Regard of the Taxation Aspects","authors":"Filippo Luigi Giambrone","doi":"10.15341/jbe(2155-7950)/02.14.2023/001","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/02.14.2023/001","url":null,"abstract":"The European Union’s response to cushion the economic shock is divided into two parts, given the separation of competences at EU and nation state level. The global economy is increasingly recovering from the Corona crisis, but its effects continue to shape economic development. At the same time, the profound transformation towards a climate-neutral and digital economy must be shaped. National measures and strategies must be developed in the European and global context to effectively meet the challenges. Education over the entire life cycle should be strengthened. Accelerated digitalization offers great potentials that need to be leveraged. Sustainability must be ensured in various dimensions. International cooperation is crucial for successful climate protection. Higher private and public investments must be mobilized for transformation and increased productivity. In all of this, fiscal sustainability must be ensured.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135240250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-20DOI: 10.15341/jbe(2155-7950)/02.14.2023/005
Miruna Mihaela Vasilca, Alin Ioan Vid, George Anton
Recently observers have expressed concerns that the ROBOR benchmark interest rates may not accurately reflect the costs of interbank lending. ROBOR rates are reference indices for variable interest loans granted to both individuals and corporate clients in Romania, but also for derivative financial contracts that has ROBOR as the underlying asset. Therefore, the impact of ROBOR’s relevance is reflected in a much wider range of financial products addressed to the population, which will bear all the changes related to its volatility. This paper examines a possible manipulation of the prices of interbank deposits. In order to evaluate the evolution of the relevant ROBOR rates from the perspective of the existence of a market manipulation behavior, for the period July 2, 2018 - April 4, 2022, two scenarios were analyzed. Firstly, the collusion between two or more participants to obtain additional financial income related to the loan portfolio indexed to ROBOR. Secondly, the collusion between two or more participants to use inside information regarding the monetary policy decisions of the National Bank of Romania (NBR). Analyzing the hypotheses of the two scenarios, we conclude that there are no indications of a possible manipulation of ROBOR interest rates by tacit agreements between participants in the Fixing or by using inside information on monetary policy decisions of the NBR.
{"title":"Investigation on the Potential Manipulation of ROBOR Interest Rates","authors":"Miruna Mihaela Vasilca, Alin Ioan Vid, George Anton","doi":"10.15341/jbe(2155-7950)/02.14.2023/005","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/02.14.2023/005","url":null,"abstract":"Recently observers have expressed concerns that the ROBOR benchmark interest rates may not accurately reflect the costs of interbank lending. ROBOR rates are reference indices for variable interest loans granted to both individuals and corporate clients in Romania, but also for derivative financial contracts that has ROBOR as the underlying asset. Therefore, the impact of ROBOR’s relevance is reflected in a much wider range of financial products addressed to the population, which will bear all the changes related to its volatility. This paper examines a possible manipulation of the prices of interbank deposits. In order to evaluate the evolution of the relevant ROBOR rates from the perspective of the existence of a market manipulation behavior, for the period July 2, 2018 - April 4, 2022, two scenarios were analyzed. Firstly, the collusion between two or more participants to obtain additional financial income related to the loan portfolio indexed to ROBOR. Secondly, the collusion between two or more participants to use inside information regarding the monetary policy decisions of the National Bank of Romania (NBR). Analyzing the hypotheses of the two scenarios, we conclude that there are no indications of a possible manipulation of ROBOR interest rates by tacit agreements between participants in the Fixing or by using inside information on monetary policy decisions of the NBR.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"305 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135240251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-20DOI: 10.15341/jbe(2155-7950)/02.14.2023/003
Silvester Xavier Sufa Efi
This study aims to prove that the implementation of strategic alliance and tacit collusion can increase the competitive advantage of CCT-NCBA in organic coffee production by developing market areas and product innovation. This study aims to prove that implementing a strategic alliance can increase the competitive advantage of coffee organic through developing the market area and product innovation. Based on the results of hypothesis testing and the analysis of strategic alliances, market area, and product innovation against competitive advantage, it is known that building a competitive advantage in the product coffee organic be achieved through the establishment of strategic alliances and tacit collusion right, based on the exchange of raw material resources, technology or resources marketing. Strategic alliances and tacit collusion are used to strengthen the position of organic coffee production in the face of competition organic coffee business. The more precise the model selection strategic alliance and tacit collusion, product innovation organic coffee production will be able to build a competitive advantage of her. The development model of strategic alliances and tacit collusion CCT-NCBA that needs to be developed is to increase the competitive advantage has the form of an alliance focused on cooperation in the provision of raw materials, interest in improving the skills of cooperation, and the application of the production process technology.
{"title":"Strategic Alliance and Tacit Collusion, of Competitive Advantage Through Market Area, Product Innovation Cooperative Café Timor and National Cooperative Business Association (CCT-NCBA) in Timor Leste","authors":"Silvester Xavier Sufa Efi","doi":"10.15341/jbe(2155-7950)/02.14.2023/003","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/02.14.2023/003","url":null,"abstract":"This study aims to prove that the implementation of strategic alliance and tacit collusion can increase the competitive advantage of CCT-NCBA in organic coffee production by developing market areas and product innovation. This study aims to prove that implementing a strategic alliance can increase the competitive advantage of coffee organic through developing the market area and product innovation. Based on the results of hypothesis testing and the analysis of strategic alliances, market area, and product innovation against competitive advantage, it is known that building a competitive advantage in the product coffee organic be achieved through the establishment of strategic alliances and tacit collusion right, based on the exchange of raw material resources, technology or resources marketing. Strategic alliances and tacit collusion are used to strengthen the position of organic coffee production in the face of competition organic coffee business. The more precise the model selection strategic alliance and tacit collusion, product innovation organic coffee production will be able to build a competitive advantage of her. The development model of strategic alliances and tacit collusion CCT-NCBA that needs to be developed is to increase the competitive advantage has the form of an alliance focused on cooperation in the provision of raw materials, interest in improving the skills of cooperation, and the application of the production process technology.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135240252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-20DOI: 10.15341/jbe(2155-7950)/01.14.2023/004
Roberto Solinas
This study evaluated the effectiveness of customized training for managerial skills development based on the principles of “Education through Sport”. The quasi-experimental research design was utilized. In the same way, experiential learning was adapted to improve the sports skills of the sports professionals in Italy. The study’s theoretical foundation focused on the experiential learning cycle of sports professionals measured quantitatively by a survey questionnaire. The use of intervention through the ETS program determined their level of improvement. Paired sample T-test was employed to determine whether the ETS program enhanced the knowledge and skills of the migrant’s potential sports managers. Likewise, ANOVA was used to determine the significant difference among the migrant’s levels of knowledge and skills.
{"title":"Knowledge and Skills of Migrant Sports Professionals in Italy","authors":"Roberto Solinas","doi":"10.15341/jbe(2155-7950)/01.14.2023/004","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/01.14.2023/004","url":null,"abstract":"This study evaluated the effectiveness of customized training for managerial skills development based on the principles of “Education through Sport”. The quasi-experimental research design was utilized. In the same way, experiential learning was adapted to improve the sports skills of the sports professionals in Italy. The study’s theoretical foundation focused on the experiential learning cycle of sports professionals measured quantitatively by a survey questionnaire. The use of intervention through the ETS program determined their level of improvement. Paired sample T-test was employed to determine whether the ETS program enhanced the knowledge and skills of the migrant’s potential sports managers. Likewise, ANOVA was used to determine the significant difference among the migrant’s levels of knowledge and skills.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135251001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-20DOI: 10.15341/jbe(2155-7950)/01.14.2023/001
Alberto H. Landro, Mirta L. González
In this probabilistic analysis on the treatment of abductive inference in the dynamic economic phenomena it is demonstrated that its foundations coincide with the reasons that gave rise to the “Bernoulli problem” and to the consequent Bayes, Laplace and Poisson demonstrations of the probability theorem of the causes and, therefore, that the analysis of causal relations according to the postulates of the theory of the inversion of probability preceded its epistemological interpretation by two centuries. Likewise, it is demostrated that the presence of exogeneities consisting of rationally unjustifiable dogmatic principles in the field of the theory leads to hypocoded-creative abductions, which imply the negation of the selection rules suggested by Peirce and of the optimization criterion trough maximizing the likelihoods inherent in the theory of causal stochastic models.
{"title":"Abductive Inference and Theory of the Inversion of Probability in the Causal Representation of Dynamic Economic Phenomena","authors":"Alberto H. Landro, Mirta L. González","doi":"10.15341/jbe(2155-7950)/01.14.2023/001","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/01.14.2023/001","url":null,"abstract":"In this probabilistic analysis on the treatment of abductive inference in the dynamic economic phenomena it is demonstrated that its foundations coincide with the reasons that gave rise to the “Bernoulli problem” and to the consequent Bayes, Laplace and Poisson demonstrations of the probability theorem of the causes and, therefore, that the analysis of causal relations according to the postulates of the theory of the inversion of probability preceded its epistemological interpretation by two centuries. Likewise, it is demostrated that the presence of exogeneities consisting of rationally unjustifiable dogmatic principles in the field of the theory leads to hypocoded-creative abductions, which imply the negation of the selection rules suggested by Peirce and of the optimization criterion trough maximizing the likelihoods inherent in the theory of causal stochastic models.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135250998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-20DOI: 10.15341/jbe(2155-7950)/01.14.2023/005
Aarón Pacheco Ortega, Jaime Alejandro Espinoza Silva, Daniel Alejandro Almaguer Aviña, Lizveth Mariana Hernández Hernández, Elizabeth Gálvez Santillán
This project proposes the creation of a children’s stay within the Facultad de Filosofía y Letras of the Universidad Autónoma de Nuevo León, with a view to it being a larger project that serves all the faculties and high schools of the university, to reduce in this way the statistics of desertion of mothers and fathers students. It is considered that the project would not only bring benefits in reducing the institution’s dropout statistics but would also prevent student mothers and fathers from seeing their right to continue their studies truncated. In addition, the project could be a space where professional and/or social service practices can be developed by university students.
该项目建议在Autónoma de Nuevo León大学的Filosofía y Letras学院内建立一个儿童宿舍，以期成为一个更大的项目，为大学的所有院系和高中提供服务，以减少父母遗弃学生的统计数据。据认为，该项目不仅有利于减少该机构的辍学统计数字，而且还可以防止学生的父母看到他们继续学业的权利被剥夺。此外，该项目可以成为大学生发展专业和/或社会服务实践的空间。
{"title":"“Atenea Children’s Stay” Project Overcoming Barriers and Finding Strength","authors":"Aarón Pacheco Ortega, Jaime Alejandro Espinoza Silva, Daniel Alejandro Almaguer Aviña, Lizveth Mariana Hernández Hernández, Elizabeth Gálvez Santillán","doi":"10.15341/jbe(2155-7950)/01.14.2023/005","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/01.14.2023/005","url":null,"abstract":"This project proposes the creation of a children’s stay within the Facultad de Filosofía y Letras of the Universidad Autónoma de Nuevo León, with a view to it being a larger project that serves all the faculties and high schools of the university, to reduce in this way the statistics of desertion of mothers and fathers students. It is considered that the project would not only bring benefits in reducing the institution’s dropout statistics but would also prevent student mothers and fathers from seeing their right to continue their studies truncated. In addition, the project could be a space where professional and/or social service practices can be developed by university students.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135250999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-20DOI: 10.15341/jbe(2155-7950)/01.14.2023/003
Nguyen Quynh-Nhu Ngo, Minh Tri Ha, Vy Quynh Le, Uyen Nhi Do
Using a sample of 34 listed commercial banks in Vietnam from 2010 to 2020, we explore the impact of board social networks on bank performance. We find a significant positive relationship between educational ties and family ties and bank performance and a significant negative relationship between professional ties, business ties and state ties on bank results. Therefore, the bank performance can be improved when the board connection with inside companies is greater than three business groups or state companies and the number of connections inside the board is less than ten members. We also find a positive and significant relationship between board connection outside (between three and five business groups or state companies) on next-two-year bank performance. Likewise, the board connection inside between ten and eighteen ties will also enhance the next-two-year bank performance.
{"title":"Does Board Social Network Affect Bank Performance — Evidence From Listed Banks in Vietnam","authors":"Nguyen Quynh-Nhu Ngo, Minh Tri Ha, Vy Quynh Le, Uyen Nhi Do","doi":"10.15341/jbe(2155-7950)/01.14.2023/003","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/01.14.2023/003","url":null,"abstract":"Using a sample of 34 listed commercial banks in Vietnam from 2010 to 2020, we explore the impact of board social networks on bank performance. We find a significant positive relationship between educational ties and family ties and bank performance and a significant negative relationship between professional ties, business ties and state ties on bank results. Therefore, the bank performance can be improved when the board connection with inside companies is greater than three business groups or state companies and the number of connections inside the board is less than ten members. We also find a positive and significant relationship between board connection outside (between three and five business groups or state companies) on next-two-year bank performance. Likewise, the board connection inside between ten and eighteen ties will also enhance the next-two-year bank performance.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135251000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-20DOI: 10.15341/jbe(2155-7950)/01.14.2023/002
Michal Motyčka
Reservation of tables in a restaurant or other gastronomic properties is elementary condition for ensuring that breakfast, lunch or dinner can begin without any complications or inconveniences. In the past and still nowadays, the only way to book a table in a restaurant was by the phone call or personal visit. Over time, the possibility of booking via e-mail has logically increased. In the context of modern approaches and in order to meet the simplicity, automaticity and comfort of the client, implementation and using of various reservation system is main goal today.
{"title":"Nowadays Booking in Czech Restaurant","authors":"Michal Motyčka","doi":"10.15341/jbe(2155-7950)/01.14.2023/002","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/01.14.2023/002","url":null,"abstract":"Reservation of tables in a restaurant or other gastronomic properties is elementary condition for ensuring that breakfast, lunch or dinner can begin without any complications or inconveniences. In the past and still nowadays, the only way to book a table in a restaurant was by the phone call or personal visit. Over time, the possibility of booking via e-mail has logically increased. In the context of modern approaches and in order to meet the simplicity, automaticity and comfort of the client, implementation and using of various reservation system is main goal today.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135250997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-01DOI: 10.15341/jbe(2155-7950)/10.13.2022/003
Kanavaki Maria, Malindretos George
The aim of this study is to investigate the consumers’ perspective on the importance of various digital marketing features, particularly in the pandemic period which boosted e-commerce and digital services. In this sense, this paper addresses at first the digital and social media tools utilization in the framework of the new digital world of communications. Consumer Behavior in the Covid-19 era follows, presenting the impact of covid-19 in consumer’s way of living and thinking in respect to their on-line shopping daily habits. In this sense, in view of the company’s website importance in their consumers’ searching and purchasing process, literature review is completed with the description of the various design principles with special references to the virtual and augmented Reality tools, for which interest in the past few years has risen considerably. In order to verify the theoretical insights, an empirical research was conducted through a structured questionnaire answered by 328 consumers in Greece. Main results reveal that key features of a site are products' photos and ease of accessibility in information and transactions, while a low proportion of the sample is positive in the potential adoption of VR tools. In addition, delays on deliveries have a negative impact on e-commerce and digital marketing in overall and this becomes even worse as frequency of on-line purchases by the customers increase. The conclusions and recommendations drawn in the present study are expected to provide some useful insights for the successful digital marketing redesign towards increasing company’s products/services attractiveness.
{"title":"Consumers Perspectives on Digital Marketing Features","authors":"Kanavaki Maria, Malindretos George","doi":"10.15341/jbe(2155-7950)/10.13.2022/003","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/10.13.2022/003","url":null,"abstract":"The aim of this study is to investigate the consumers’ perspective on the importance of various digital marketing features, particularly in the pandemic period which boosted e-commerce and digital services. In this sense, this paper addresses at first the digital and social media tools utilization in the framework of the new digital world of communications. Consumer Behavior in the Covid-19 era follows, presenting the impact of covid-19 in consumer’s way of living and thinking in respect to their on-line shopping daily habits. In this sense, in view of the company’s website importance in their consumers’ searching and purchasing process, literature review is completed with the description of the various design principles with special references to the virtual and augmented Reality tools, for which interest in the past few years has risen considerably. In order to verify the theoretical insights, an empirical research was conducted through a structured questionnaire answered by 328 consumers in Greece. Main results reveal that key features of a site are products' photos and ease of accessibility in information and transactions, while a low proportion of the sample is positive in the potential adoption of VR tools. In addition, delays on deliveries have a negative impact on e-commerce and digital marketing in overall and this becomes even worse as frequency of on-line purchases by the customers increase. The conclusions and recommendations drawn in the present study are expected to provide some useful insights for the successful digital marketing redesign towards increasing company’s products/services attractiveness.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"93 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79714440","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-20DOI: 10.15341/jbe(2155-7950)/03.13.2022/005
Gentil Filho Isaias
The cost knowledge area is one of the pillars of project management, and its control process is fundamental to the success of an enterprise, with the Earned Value Management methodology as one of the most important techniques for project cost management. The Earned Value is the main indicator and variable of the Earned Value Management methodology technique, which aims to enable the integrated understanding of the correlation between cost and physical advancement of projects. The problem identified is that the result of the calculation of the through the ratio between The Planned Cost and Physical Advancement Realized is not always adherent to the reality of the project, being directly influenced by the correlation between the Planned Physical Advance and the Planned Value. The non-use of Planned Physical Advancement with variable for is understood with the gap of systematics, being the basis for meeting the objective of this article, which is to propose a model for calculating the using an Alternative Equation of Earned Value. The methodology used for the work will be case study referring to a basic project of deliveries of technical engineering documentation to an oil rig in Brazil controlled in 2018 and 2019. This research is justified by bringing an important point in the project management literature, being relevant for presenting a scientifically proven alternative equation model for the calculation of Earned Value using Planned Physical Advancement. The method employed contributes to the cost management of projects, since the correct calculation of the Earned Value provides assertive results for decision-making of project managers.
{"title":"Case Study on the Calculation of the Earned Value Using the Planned Physical Advancement of Projects","authors":"Gentil Filho Isaias","doi":"10.15341/jbe(2155-7950)/03.13.2022/005","DOIUrl":"https://doi.org/10.15341/jbe(2155-7950)/03.13.2022/005","url":null,"abstract":"The cost knowledge area is one of the pillars of project management, and its control process is fundamental to the success of an enterprise, with the Earned Value Management methodology as one of the most important techniques for project cost management. The Earned Value is the main indicator and variable of the Earned Value Management methodology technique, which aims to enable the integrated understanding of the correlation between cost and physical advancement of projects. The problem identified is that the result of the calculation of the through the ratio between The Planned Cost and Physical Advancement Realized is not always adherent to the reality of the project, being directly influenced by the correlation between the Planned Physical Advance and the Planned Value. The non-use of Planned Physical Advancement with variable for is understood with the gap of systematics, being the basis for meeting the objective of this article, which is to propose a model for calculating the using an Alternative Equation of Earned Value. The methodology used for the work will be case study referring to a basic project of deliveries of technical engineering documentation to an oil rig in Brazil controlled in 2018 and 2019. This research is justified by bringing an important point in the project management literature, being relevant for presenting a scientifically proven alternative equation model for the calculation of Earned Value using Planned Physical Advancement. The method employed contributes to the cost management of projects, since the correct calculation of the Earned Value provides assertive results for decision-making of project managers.","PeriodicalId":31279,"journal":{"name":"Kinerja Journal of Business and Economics","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83845522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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