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Volume 11, Problème 9 (2022)

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Management Accounting Practices in Small to Medium Enterprises in Harare Metropolitan and Implications on Business Stability

Gwangwava Edson1*, Nhema Persuade1, Chikonhi Tapiwa1, Mugodza Adrine1 and Gift Chipo Manhimanzi2

Small and Medium Enterprises (SMEs) plays an important an important role in each economy worldwide. Changes taking place in global business environment has driven transformation in these businesses to move towards sustainability through focusing on cost efficiency. MAPs literature continues to allude to its adoption as beneficial in improving business performance. This study sought to find out the impact of adopting MAPs by Manufacturing Small and Medium Enterprises in greater Harare Metropolitan province. The quantitative methodology was used in the study to find the results. A five point likert scale questionnaire was administered on a population of 300 SMEs. The regressed results were fully discussed in the study. In conclusions results indicated that if fully adopted MAPS have a positive impact on business performance and hence efforts must be made to ensure its full adoption to improve performance.

Mini-revue

Organizational Health and the Impact of Internal Marketing Practices in Employee Motivation

Jigar Thakkar

Internal marketing has emerged as a management tool with the primary goal of creating a customer-centered organization and motivating and empowering its collaborators to achieve organizational goals. This study's primary objective is to determine whether MI practices influence employee motivation and whether these practices and motivation diverge depending on whether the organization employs a public or innovative management model. As a result, a descriptive study was conducted with 234 elderly people who worked in EPE UCC hospitals and had ages ranging from 23 to 58.The findings showed that, despite their low perception, the studied health organizations are aware of MI strategies and influence collaborator motivation. We also confirmed that there are significant differences in MI procedures and collaboration motivation between EPE and UCC hospitals, albeit only in some dimensions. As a management tool, Internal Marketing (IM) was introduced with the intention of developing organizations that are focused on their customers and empowering their employees to achieve organizational objectives. The primary objective of this study was to determine whether the current IM methodologies have an impact on employee motivation and whether these practices, as well as the motivation factors, differ depending on whether the organization employs an Innovative or Public Management model. To this end, we conducted a descriptive study on 234 nurses who worked in hospitals EPE and UCC and were between the ages of 23 and 58.The findings demonstrated that, despite their perceptions that internal marketing strategies were ineffective, healthcare organizations employ them and that these have an impact on employee motivation. It was also confirmed that, albeit in limited ways, EPE hospitals and UCC have significantly different IM procedures and employee motivation.

Mini-revue

A Fuzzy Inventory Model with Hazy Pricing, Marketing and Service Planning

Jigar Thakkar

In real-world markets, demand is influenced by various parameters. Many researchers have recently been interested in integrated production and marketing planning strategies in inventory models where demand is dependent on a variety of parameters, such as price and/or marketing expenditure. Quite possibly of the main element that impacts request in genuine business sectors is the nature of administrations gave to clients of an item, however stock models have not considered this. Conversely, genuine stock frameworks' expense boundaries and different boundaries, like value, promoting, and administration flexibility to request, are dubious and questionable. Consequently, the idea of fuzziness can be used to control this uncertainty. This paper proposes a novel fuzzy inventory model for profit maximization in the face of shortages. When calculating demand as a power function, all factors like price, marketing, and service costs are taken into consideration. Unit cost is also calculated using order quantity as a power function. Due to the fuzziness of the proposed model's operating environment and expected outcomes, a fuzzy decision must be made to satisfy the decision criteria. Geometric programming and fuzzy optimization are used to formulate and solve the proposed model in order to approximate the results' membership functions. Following the presentation of a numerical example of the model, a case study is provided to evaluate and verify the results of the model.

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