IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2021-003005.html
   My bibliography  Save this article

Il benchmarking per il controllo della performance: esiti di una ricerca nei distretti conciari italiani

Author

Listed:
  • Guido Migliaccio
  • Maria Fulvia Arena

Abstract

To evaluate the applicability and usefulness of benchmarking using, in particular, budget analysis, this research has analyzed the five-year trend (2014-2018) of certain income and financial indices of about 700 tanneries, for Italy and its three districts. For a more analytical evaluation, a number of statistical tools have been used (analysis of variance ANOVA and Tukey-Kramer tests). Confirming the rich bibliography, benchmarking can be applied usefully. The validation of the method has also made it possible to express an opinion on the firms? economic and financial equilibrium: Regardless of the different locations, Italian tanneries are significantly indebted. Higher capitalization is therefore advisable, also considering the recent crisis due to the pandemic. Profitability is positive, although it is in decline. This assurance is a relative safety margin in the possible hypothesis of profit reduction due to the coronavirus. The disaggregated analysis highlights the disadvantage of southern companies that have lower profitability and, on average, higher debt levels.

Suggested Citation

  • Guido Migliaccio & Maria Fulvia Arena, 2021. "Il benchmarking per il controllo della performance: esiti di una ricerca nei distretti conciari italiani," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 87-110.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2021-003005
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69587&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Silvia Rita Sedita & Fiorenza Belussi, 2008. "L'evoluzione del modello distrettuale: la "delocalizzazione inversa" e il caso del distretto della concia di Arzignano," ECONOMIA E POLITICA INDUSTRIALE, FrancoAngeli Editore, vol. 2008(2), pages 51-72.
    2. Elisa Rambaldo, 2007. "Discriminazione nel distretto vicentino della concia," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 2007(3).
    3. Olivia Barata Cavalcanti & Sergio A. Costa & Emily Ferris & Michelle Guillermin & Chris Palmedo & Rachel Crossley & Terry T.‐K. Huang, 2020. "Benchmarking food and beverage company investment in healthful eating and active living initiatives," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1051-1068, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Shekerta Aliu, 2023. "Do electric and gas utilities use regulatory information for decision-making and control? An exploratory study from Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 37-64.
    2. Rosa Lombardi, 2021. "Le dimensioni della conoscenza aziendale. Profili di investigazione tra crisi pandemica ed economia digitale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 5-14.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Roberto Ricciuti & Luca Sandon?, 2013. "Geografia dei distretti industriali e dei brevetti: il caso vicentino," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 0(2), pages 181-200.
    2. Mauro Capestro & Elisabetta Tarantino & Fabrizio Morgangni & Eleonora Tricarico & Gianluigi Guido, 2014. "Distretti calzaturieri in crisi: cause del declino e strategie di rinnovamento," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 2014(1), pages 187-212.
    3. Valentina De Marchi & Eleonora Di Maria, 2019. "Environmental Upgrading and Suppliers’ Agency in the Leather Global Value Chain," Sustainability, MDPI, vol. 11(23), pages 1-17, November.
    4. Muhammad Salman Asif & Henry Lau & Dilupa Nakandala & Youqing Fan & Hilal Hurriyet, 2022. "Case study research of green life cycle model for the evaluation and reduction of scope 3 emissions in food supply chains," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 1050-1066, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2021-003005. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.