Article1984

Residual Income Analysis: A Method of Inventory Investment Allocation and Evaluation

10 citations0/0 files storedJournal of Marketing

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Supply Chain and Inventory Management Financial Analysis and Corporate Governance Working Capital and Financial Performance

Abstract

A residual income analysis (RIA) approach for planning and evaluating the efficacy of merchandising decisions is developed in this paper. This approach is an improvement on the familiar and popular gross margin return on investment (GMROI) criterion, since it rectifies the weaknesses while retaining the strengths inherent in the latter. The applications of RIA for allocating funds and for evaluating merchandising decisions are discussed and illustrated.

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References

1983Divisional Performance: Measurement and Control 19791979 educators' conference proceedings 1981Top Management's Concerns about Marketing: Issues for the 1980's 1982Cash Discounts to Retail Customers: An Alternative to Credit Card Sales 1975An Optimal Commission Plan for Salesmen's Control Over Price 1973Financial Dimensions of Marketing Management 1973Improving the Profitability of Retail Merchandising Decisions 1974New Approaches to Analyzing Marketing Profitability

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