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All Journal International Journal of Supply Chain Management
Sitraselvi Chandren
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Decision Sciences, Operations Research & Management Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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Scraps Management With Lean Six Sigma Choong Kei Shing; Santhirasegaran Nadarajan; Sitraselvi Chandren
International Journal of Supply Chain Management Vol 3, No 3 (2014): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.159 KB)

Abstract

Increasing waste and scraps reflects low productivity as ratio input to output reduces. By all means, organizations are required to kick in with ultimate objective of cost reduction through process change to improve speed, low cost raw materials, revised preventive maintenance, and manpower reduction. Asian practitioners and western practitioners develop new approach to minimize waste and be cost effective in production. In the new millennium, the established methods developed in 20th century dont seem to suffice as demand volume increases. The call for the fusion of different methods to harvest the best of different methodologies has begun. Tools and approach used are not just effective but improve robustness in production processes as well.
Operating Performance Analysis and Goods Service Tax Implementation in Malaysia Sitraselvi Chandren; Ayoib Che Ahmad; Santhirasegaran Nadarajan
International Journal of Supply Chain Management Vol 7, No 3 (2018): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The implementation of Goods Service Tax (GST) in business processes requires firm to revise their business policies and practices particularly on price setting and cash flow operation that may possibly influence the operating performance. Thus, the purpose of this study is to investigate the impact of GST on operating performance. This study investigated 265 Malaysian listed firms operating performance (profitability: sales growth SG, profit after tax-PAT, return on asset (ROA), liquidity: operating cash flows (OCF) and current ratio CR) from year 2014 (before), 2015 (during) and 2016 (after) GST implementation period using the paired t-test. The SG have shown decreased during the GST implementation period, subsequently improved after the GST implementation period. The CR has exhibited a remarkable improvement during and after GST implementation period. The SG and CR results validate the firms are able to maintain the operating performance even with minimal reduction is witnessed for PAT, ROA and OCF during and after GST implementation. This study contributes to all stakeholders that GST do not necessarily influence the firms negatively, but allows the management of the firm in making effective decision for the operating business processes and supply chain for sustaining the firm value. In sum, this study finds that GST is a business friendly tax system for firms with effective operating performance to support the country economic development.
Co-Authors Ayoib Che Ahmad Choong Kei Shing Santhirasegaran Nadarajan Santhirasegaran Nadarajan