Furthermore, our results also help to interpret previous results of Obermaier and Donhauser (2009). Analysing
the inventory performance between 1993 and 2005, and conducting several ceteris paribus sensitivity analyses, they
find that the potential contributions of inventory improvements – even a reduction of 50% – to the financial
performance of 100 German corporations are only very small. In the light of our discussion so far, this would
become even worse if we took into account that a sole inventory reduction in the ‘real world’ (without a ceteris
paribus condition) would reduce performance due to several suboptimal processes. While it is clear that ceteris
paribus lower inventories cause higher return on assets, this relation does not necessarily hold in the real world,
which does not offer a ceteris paribus opportunity in most cases.
นอกจากนี้ผลของเรายังช่วยในการแปลผลก่อนหน้าของ Obermaier และ Donhauser (2009) การวิเคราะห์ผลการดำเนินงานสินค้าคงคลังระหว่างปี 1993 และปี 2005 และการดำเนินการหลาย ceteris paribus วิเคราะห์ความไวของพวกเขาพบว่าผลงานที่มีศักยภาพของการปรับปรุงสินค้าคงคลัง- แม้ลดลง 50% - เพื่อการเงินประสิทธิภาพการทำงานของ100 บริษัท เยอรมันเป็นเพียงขนาดเล็กมาก Furthermore, our results also help to interpret previous results of Obermaier and Donhauser (2009). Analysing
the inventory performance between 1993 and 2005, and conducting several ceteris paribus sensitivity analyses, they
find that the potential contributions of inventory improvements – even a reduction of 50% – to the financial
performance of 100 German corporations are only very small. In the light of our discussion so far, this would
become even worse if we took into account that a sole inventory reduction in the ‘real world’ (without a ceteris
paribus condition) would reduce performance due to several suboptimal processes. While it is clear that ceteris
paribus lower inventories cause higher return on assets, this relation does not necessarily hold in the real world,
which does not offer a ceteris paribus opportunity in most cases.
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