Exporting and the wage premium: The case of South African manufacturing firms

Author(s):  
Carli Bezuidenhout ◽  
Marianne Matthee ◽  
Neil Rankin
2020 ◽  
Vol 57 (2) ◽  
pp. 411-432
Author(s):  
Lawrence Edwards ◽  
Marco Sanfilippo ◽  
Asha Sundaram

2021 ◽  
pp. 81-102
Author(s):  
David Francis ◽  
Gareth Roberts ◽  
Imraan Valodia

2013 ◽  
Vol 29 (2) ◽  
pp. 485 ◽  
Author(s):  
Rosebud Rundora ◽  
Toekie Ziemerink ◽  
Merwe Oberholzer

This is an empirical investigation by means of a survey of the experiences and perceptions of activity-based costing (ABC), as an alternative to traditional costing, in small manufacturing firms in the Southern Gauteng region of South Africa. The objectives of the study were to determine the: Extent to which ABC is adopted; Perceptions of the benefits and the barriers of ABC; Experiences regarding the practice of ABC; and Reasons why firms do not adopt ABC. An analysis of 48 questionnaires indicated that 16 firms implemented ABC whilst 32 did not adopt this approach. The study firstly found that the ABC users have been in business significantly longer than the non-users, ABC users firms are significantly larger than the non-users firms, there are some significant differences in the perceptions between the users and non-users regarding the benefits and the barriers of implementing ABC, that the ABC users are to a great extent neutral in respect of the practical issues of ABC and finally, that the non-users of ABC are of the opinion that ABC is too expensive to implement. The contribution of this study is that it fills the gap regarding to the lack of empirical research of ABC in small manufacturing firms and especially the lack of empirical research on ABC in South African firms.


2019 ◽  
Author(s):  
Anmar Pretorius ◽  
Carli Bezuidenhout ◽  
Marianne Matthee ◽  
Derick Blaauw

2012 ◽  
Vol 28 (5) ◽  
pp. 1035 ◽  
Author(s):  
John H. Hall

The objective of this study was to determine shareholder value drivers for South African manufacturing firms listed on the Johannesburg Securities Exchange (JSE) from 2006 to 2010. In order to optimise shareholder value creation, management must be able to recognise value drivers that it can control. A multiple regression analysis was used to identify the value drivers of manufacturing firms in South Africa. The value drivers found to be significant in explaining shareholder value are the cost of goods to sales percentage, the degree of manufacturing leverage, and the capital investment in plant and equipment. Value-based management incorporating these value drivers can guide manufacturing managers toward optimal shareholder value creation.


2003 ◽  
Vol 34 (2) ◽  
pp. 11-17 ◽  
Author(s):  
E. Gilbert

Managing the deployment of a firm’s assets in the form of capital goods is a vital determinant of a firm’s ability to successfully compete over time. Corporate finance theory clearly prescribes a rule to ensure the optimality of these decisions: all capital investment decisions should be evaluated through the use of the net present value (NPV) rule while project specific risk should be incorporated through the adjustment of the discount rate used in the NPV analysis.This paper presents the results of a survey of the capital investment evaluation practices of South African manufacturing firms. The results indicate that the majority of firms surveyed do not use the NPV evaluation technique when making their capital investment decisions. Furthermore, those firms that do use this technique use it in combination with other, theoretically deficient (and redundant) techniques. Finally, they do not adjust for project specific risk as prescribed.


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