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Author:Poerting, P.
Title:Tatgelegenheit und Prävention bei Wirtschaftsdelikten.
Journal:Zeitschrift für Betriebswirtschaft
1989 : FEB, VOL. 59:2, p. 213-224
Index terms:CRIME
ECONOMIC CRIME
Language:ger
Abstract:Today Return on Investment (ROI) is a very important objective in many companies. Therefore management theory should try to analyze the differences between maximizing profits and maximizing profitability. It is shown how to calculate lot- or order-sizes which maximize the ROI of capital tied up in the inventory. In addition to this it is shown that the capital invested in an inventory and capital intensity can be decreased to a considerable extent if ROI is maximized instead of profit. Changes in contribution margins and marginal profitabilities are calculated, too.
SCIMA record nr: 72892
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