The Southern African Journal of Entrepreneurship and Small Business Management最新文献_第8页

Invigorating innovation and entrepreneurship: Insights from selected South African and Scandinavian universities 激发创新和创业精神:来自南非和斯堪的纳维亚大学的见解

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2019-03-28 DOI: 10.4102/SAJESBM.V11I1.187

T. Pitso

{"title":"Invigorating innovation and entrepreneurship: Insights from selected South African and Scandinavian universities","authors":"T. Pitso","doi":"10.4102/SAJESBM.V11I1.187","DOIUrl":"https://doi.org/10.4102/SAJESBM.V11I1.187","url":null,"abstract":"Background: University innovation and entrepreneurship have evolved discretely and struggled with legitimacy, which marginalised them and vitiated their optimal societal impact. However, three recent developments have compelled universities to become innovative and entrepreneurial: workplace demands for creative and innovative graduates, chronic university underfunding and graduate unemployment. Therefore, this study sought to understand how universities in different geographic contexts fostered innovation and entrepreneurship. Aim: The study aimed to: (1) better understand how innovation and entrepreneurship were fostered in each geographic location, (2) glean lessons for developing a new innovation and entrepreneurship model, (3) develop an integrated innovation and entrepreneurship model. Methods: The study used semi-structured interviews conducted with 15 innovation and entrepreneurship senior managers drawn from five Scandinavian universities and three South African universities. Results: Structurally and strategically, the innovation and entrepreneurship units are located outside the core faculty activities: (1) there are no direct linkages between faculty and these units’ activities. (2) Creativity and innovation are not explicitly taught in faculties. (3) Research agendas of faculties and these units are not mutually inclusive. Conclusion: Faculty, innovation and entrepreneurship activities are not structurally and strategically linked.","PeriodicalId":274251,"journal":{"name":"The Southern African Journal of Entrepreneurship and Small Business Management","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123061805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

The impact of corporate entrepreneurship on service innovation: A case of a South African banking institution 企业企业家精神对服务创新的影响:以南非某银行机构为例

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2019-03-27 DOI: 10.4102/SAJESBM.V11I1.155

Bhavesh Ravjee, M. A. Mamabolo

{"title":"The impact of corporate entrepreneurship on service innovation: A case of a South African banking institution","authors":"Bhavesh Ravjee, M. A. Mamabolo","doi":"10.4102/SAJESBM.V11I1.155","DOIUrl":"https://doi.org/10.4102/SAJESBM.V11I1.155","url":null,"abstract":"Background: Financial services companies pride themselves on delivering quality services to customers. To sustain their revenue streams in tough macroeconomic times and rapid technological growth, they are challenged to continuously innovate their services. Aim: The purpose of this study was to determine the dimensions of corporate entrepreneurship (management support, work discretion, rewards and reinforcement, organisational boundaries and time availability) that predict service innovation in the financial services companies. Setting: Business managers and analysts in a South African bank. Methods: A case study approach was used to gather responses from business managers and analysts in one of the leading South African banks. The quantitative data were collected through an online survey utilising scales for corporate entrepreneurship and service innovation. Factor analysis and multiple linear regression were inferential statistical techniques used to analyse the data. Results: The findings of the study illustrate that some dimensions of corporate entrepreneurship predicted service innovation. Rewards and recognition, management support and time availability significantly ( p < 0.05) predicted service innovation. Work discretion and organisational boundaries were not significant predictors of service innovation. This may suggest that financial institutions limit employees’ freedom to make decisions, use standardised procedures that may reduce employees’ creativity to innovate and discourage employees from making mistakes. Conclusion: The insights gained from this study are useful to companies that are looking for methods to revive or improve commercial services offered to customers and build competitive advantage through corporate entrepreneurship.","PeriodicalId":274251,"journal":{"name":"The Southern African Journal of Entrepreneurship and Small Business Management","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116163104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Internal constraints to business performance in black-owned small to medium enterprises in the construction industry 建筑业黑人中小企业经营绩效的内部制约因素

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2019-03-27 DOI: 10.4102/SAJESBM.V11I1.165

Robert H. Mafundu, C. Mafini

{"title":"Internal constraints to business performance in black-owned small to medium enterprises in the construction industry","authors":"Robert H. Mafundu, C. Mafini","doi":"10.4102/SAJESBM.V11I1.165","DOIUrl":"https://doi.org/10.4102/SAJESBM.V11I1.165","url":null,"abstract":"Background: There has been an upsurge of black-owned small to medium enterprises (SMEs) in the construction industry in South Africa. However, many of them continue to face various challenges, which adversely affect their business performance. Aim: This article investigated the internal constraints influencing business performance in black-owned SMEs in the South African construction industry. Setting: The study was conducted using a purposive sample of 13 professionals employed by five black-owned SMEs operating in the construction industry in Gauteng Province, South Africa. Design, methodology and approach: A qualitative approach was followed involving semi-structured in-depth interviews with the selected participants. The collected data were analysed using content analysis. Results: After the content analysis, five constraints to business performance emerged: occupational health and safety, human resources, leadership style, workplace communication and resource allocation. Conclusion: The study offers insights on issues affecting the performance of black-owned SMEs in the construction industry in South Africa. Its findings facilitate the identification of the primary drivers of underperformance and are thus useful for the diagnosis of business performance challenges in SMEs operating in the construction industry.","PeriodicalId":274251,"journal":{"name":"The Southern African Journal of Entrepreneurship and Small Business Management","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124228681","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 17

Evaluating mentoring outcomes from the perspective of entrepreneurs and small business owners 从企业家和小企业主的角度评估指导成果

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2019-03-12 DOI: 10.4102/SAJESBM.V11I1.214

Cordelia Kunaka, Menisha N. Moos

{"title":"Evaluating mentoring outcomes from the perspective of entrepreneurs and small business owners","authors":"Cordelia Kunaka, Menisha N. Moos","doi":"10.4102/SAJESBM.V11I1.214","DOIUrl":"https://doi.org/10.4102/SAJESBM.V11I1.214","url":null,"abstract":"Background: Mentoring as support for both the business and the individual entrepreneur or small business owner is important for the continued perseverance of the entrepreneurial journey.Aim: Different mentoring outcomes were evaluated to establish what is being gained from the mentoring relationships to encourage other entrepreneurs and small business owners to pursue mentoring relationships.Setting: South African entrepreneurs and small business owners who were currently being mentored or had been mentored.Method: The study used a survey research design that consisted of 209 qualifying entrepreneurs and small business owners. An online questionnaire was used to collect the data.Results: The results show that there is a relationship between the different mentoring outcomes (skills transfer outcomes, knowledge transfer outcomes, entrepreneur resilience outcomes and business outcomes). In addition, it was established that as the mentoring relationship goes through the different phases of initiation, cultivation, separation and redefinition, mentoring outcomes such as skills transfer and entrepreneur resilience are independently attained.Conclusion: Understanding the outcomes of mentoring will encourage more participation in the field of mentoring for South African mentors, entrepreneurs and small business owners through awareness of the benefits thereof as well as how mentoring can form a strong supporting mechanism. This research makes a theoretical contribution by naming and grouping mentoring outcomes into four categories, such as skills transfer outcomes, knowledge transfer outcomes, entrepreneur resilience outcomes and business outcomes.","PeriodicalId":274251,"journal":{"name":"The Southern African Journal of Entrepreneurship and Small Business Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124340668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 18

Boundaries within boundaries: Identifying the boundaries facing private firms that are in financial distress 边界中的边界:识别处于财务困境的私营公司所面临的边界

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2019-02-21 DOI: 10.4102/SAJESBM.V11I1.147

K. Fairhurst, M. Pretorius

{"title":"Boundaries within boundaries: Identifying the boundaries facing private firms that are in financial distress","authors":"K. Fairhurst, M. Pretorius","doi":"10.4102/SAJESBM.V11I1.147","DOIUrl":"https://doi.org/10.4102/SAJESBM.V11I1.147","url":null,"abstract":"Background: Delay in cognition by management is likely to see a firm’s distress worsening and the turnaround potential of a firm eroded. This inertia and resistance to change are further likely to result in antecedents absent in the required cognition of distress to trigger turnaround actions. Aim: To explore firstly the Zone of Insolvency (ZOI), and the boundary of financial distress, secondly, agency theory, boards, directors and the ZOI and finally, how these constructs may influence cognition of distress and the firm turnaround boundary value. Setting: The sample studied was drawn from the population of all privately owned firms that had filed for Business Rescue in South Africa between 01 May 2011 and 30 June 2016. Methods: A quantitative research approach consistent with an objective position was utilised. The approach included descriptive statistical analysis and the measurement of strength of relationship between variables. Results: We identified two boundaries that exist as triggers in respect of the required turnaround action: firstly, the boundary of the zone of insolvency (ZOI), and secondly, the turnaround boundary that occurs at some time after the onset of distress and once management has recognised and accepted the distressed position. The period between the two boundaries is a period that may see the turnaround potential of the distressed firm further eroded even beyond the point of no return, making a turnaround impossible. Conclusion: Quantification of the difference in value of the firm between the onset of financial distress and evidence of direct action to turn around the distressed firm may be termed ‘the cost of cognition delay’. Understanding the cost of cognition delay contributes to practice and academic interests and for firms that rely on the legal protection of formal turnaround processes, it may be argued that the act of formal filing is a signal that cognition has occurred.","PeriodicalId":274251,"journal":{"name":"The Southern African Journal of Entrepreneurship and Small Business Management","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114123861","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

The influence of the business environment on the growth of informal businesses in Uganda 商业环境对乌干达非正规企业增长的影响

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2019-02-14 DOI: 10.4102/SAJESBM.V11I1.200

F. W. Struwig, J. Krüger, Geoffrey Nuwagaba

{"title":"The influence of the business environment on the growth of informal businesses in Uganda","authors":"F. W. Struwig, J. Krüger, Geoffrey Nuwagaba","doi":"10.4102/SAJESBM.V11I1.200","DOIUrl":"https://doi.org/10.4102/SAJESBM.V11I1.200","url":null,"abstract":"Background: Informal businesses are important drivers of economic growth, especially in developing countries. These informal businesses often do not survive their first year of existence, with anecdotal evidence citing various challenges from the business environment.Aim: This study explored the influence of business environmental challenges on the growth of informal businesses in Uganda.Setting: There are various challenges from the internal and external environment that impede the growth and survival of informal businesses in Uganda. From the internal business perspective, informal businesses have poor business processes and do not have proper business strategies on which to focus their business growth strategies. From the external environment perspective, informal businesses do not understand their suppliers adequately. In addition, there is a lack of research on the relationships between internal and external business environments and the growth of informal businesses.Method: Primary data were collected from 383 informal businesses using a self-administered questionnaire. The data were analysed using descriptive statistics in SPSS 21.0 (Statistical Package for the Social Sciences), while the relationship between the variables was determined using Pearson’s product moment correlation coefficient and tested using regression analysis and analysis of variance (ANOVA).Results: The results showed that there was a significant positive directional relationship between the internal environment and the growth of informal businesses. However, there was a negative significant directional relationship between the external environment and the growth of informal businesses.Conclusions: Informal businesses should pay more attention to the internal environment and appropriate strategies should be developed and implemented to ensure their growth.","PeriodicalId":274251,"journal":{"name":"The Southern African Journal of Entrepreneurship and Small Business Management","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130418023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 13

Small, medium and micro-enterprises’ distress and factual evaluation of rescue feasibility 中小微企业困境与救助可行性的事实评价

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2019-01-24 DOI: 10.4102/SAJESBM.V11I1.149

Andria C. Du Toit, M. Pretorius, W. Rosslyn-Smith

{"title":"Small, medium and micro-enterprises’ distress and factual evaluation of rescue feasibility","authors":"Andria C. Du Toit, M. Pretorius, W. Rosslyn-Smith","doi":"10.4102/SAJESBM.V11I1.149","DOIUrl":"https://doi.org/10.4102/SAJESBM.V11I1.149","url":null,"abstract":"Background: Entrepreneurs often face distress in their businesses; as one way to address it, they can file for business rescue. The Companies Act 71 of 2008 requires the appointed business rescue practitioner (BRP) to place before the court facts proving ‘reasonable prospect’. This often seems determined mainly by the subjective opinion of practitioners, who rely on their experience and knowledge in rescue and business management. This appears to be in direct contrast to the requirements for factual evidence set out by several court judgements. There are many questions surrounding the determination of reasonable prospect, as there seems to be no benchmark for entrepreneurs and BRPs to work towards or a prescribed process to be followed.Aim: This article investigates different methods of factually determining reasonable prospect and guiding the decision-making process during the pre-filing and initial stages of the rescue of small, medium and micro-enterprises (SMMEs).Setting: The study was conducted using South African case law and financial models relevant to SMMEs in South Africa.Methods: Qualitative analysis of existing financial models and case law to better understand how BRPs determine initial reasonable prospect when working with SMMEs.Results: The research report methods of determining financial distress and decline within the relevant case law.Conclusion: Reasonable prospect relies heavily on experience and opinion. Factually proving reasonable prospect remains problematic because of information asymmetry and the lack of data integrity. Affected parties (including entrepreneurs) could benefit from the insights obtained in this study. Identifying methods that could assist with the factual determination of reasonable prospect could contribute to entrepreneurial education, as well as address the current conflict that surrounds the subject.","PeriodicalId":274251,"journal":{"name":"The Southern African Journal of Entrepreneurship and Small Business Management","volume":"53 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128449441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

A generic balanced scorecard for small and medium manufacturing enterprises in South Africa 南非中小型制造企业通用平衡计分卡

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2019-01-23 DOI: 10.4102/SAJESBM.V11I1.193

A. Reynolds, H. Fourie, L. Erasmus

{"title":"A generic balanced scorecard for small and medium manufacturing enterprises in South Africa","authors":"A. Reynolds, H. Fourie, L. Erasmus","doi":"10.4102/SAJESBM.V11I1.193","DOIUrl":"https://doi.org/10.4102/SAJESBM.V11I1.193","url":null,"abstract":"Background: Prior research confirmed that the balanced scorecard (BSC) can be used successfully at manufacturing small and medium enterprises (SMEs), to assist with sustainability. South African SMEs have a low survival rate despite being a significant contributor to the local economy with the manufacturing sector in particular hampered by negative growth.Aim: The objective of this study was to develop a BSC for manufacturing SMEs in South Africa with measurable key performance indicators (KPIs).Setting: We conducted a Delphi study with cost accounting specialists in different industries.Methods: The development of the generic BSC was facilitated with a Delphi survey and analytical hierarchy process (AHP).Results: The research presents a generic yet flexible BSC for manufacturing SMEs. A total number of 12 generic and 104 specific KPIs were identified. The results revealed a greater emphasis on the financial and customer perspectives that may be conducive to SME sustainability and success.Conclusion: A generic BSC that can be adapted to specific organisational and industry requirements has the potential to enhance SME sustainability and success.","PeriodicalId":274251,"journal":{"name":"The Southern African Journal of Entrepreneurship and Small Business Management","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128283811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

Effects of knowledge management on innovation capabilities amongst small and medium enterprises in South Africa: The case of Buffalo City Metropolitan Municipality 知识管理对南非中小企业创新能力的影响:以布法罗市为例

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2018-11-28 DOI: 10.4102/SAJESBM.V10I1.177

Courage Gwena, W. Chinyamurindi

{"title":"Effects of knowledge management on innovation capabilities amongst small and medium enterprises in South Africa: The case of Buffalo City Metropolitan Municipality","authors":"Courage Gwena, W. Chinyamurindi","doi":"10.4102/SAJESBM.V10I1.177","DOIUrl":"https://doi.org/10.4102/SAJESBM.V10I1.177","url":null,"abstract":"Background: South Africa is witnessing a growth in small and medium enterprises (SMEs). Given this rise in SMEs, there is a need to pay attention to those factors that influence how these enterprises perform. Aim: The purpose of the study was to investigate the effects of knowledge management (KM) on innovation capabilities (IC) in SMEs with a special focus on Buffalo City Metropolitan Municipality. Setting: This study is the first to investigate the effects of KM on IC in SMEs operating in South Africa. Given the scarcity of studies on KM in SMEs in the sub-Saharan region, this study contributes to the literature on the effects of KM on IC. Method: A quantitative research approach was followed in carrying out this study. Descriptive and inferential statistics were performed to answer the research questions and test the hypotheses of the study. The respondents ( n = 280) were SME representatives operating in the Buffalo City Metropolitan Municipality. Results: Knowledge management is found to exert a positive effect on SMEs’ IC. Conclusion: Findings from the study can assist various practitioners, directly or indirectly involved with development of business, to develop strategies that improve SMEs’ growth and sustainability. These practitioners include strategic management researchers, policymakers, SME owners and managers and lecturers.","PeriodicalId":274251,"journal":{"name":"The Southern African Journal of Entrepreneurship and Small Business Management","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123141254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

A framework for time-driven activity-based costing implementation at small and medium enterprises 在中小型企业实施时间驱动的作业成本核算的框架

The Southern African Journal of Entrepreneurship and Small Business Management Pub Date : 2018-11-20 DOI: 10.4102/SAJESBM.V10I1.194

A. Reynolds, H. Fourie, L. Erasmus

{"title":"A framework for time-driven activity-based costing implementation at small and medium enterprises","authors":"A. Reynolds, H. Fourie, L. Erasmus","doi":"10.4102/SAJESBM.V10I1.194","DOIUrl":"https://doi.org/10.4102/SAJESBM.V10I1.194","url":null,"abstract":"Background: South African small and medium enterprises (SMEs) are struggling to survive because of limited resources and access to low-cost funding. It may be beneficial for SMEs to focus on cost management within their organisation to mitigate the impact of inflationary pressure and high-cost funding. Published literature provides evidence that time-driven activity-based costing (TDABC), leaning on the theory of constraints (TOC), can be implemented successfully at SMEs within different industries. Furthermore, it was demonstrated how TDABC can be effective when evaluating product cost for a wide, but fixed, product range. There is, however, no generic framework available in extant literature on how to implement TDABC effectively at SMEs. Aim: The purpose of the study was to devise a framework for SMEs with resource constraints to be able to implement TDABC without exhausting limited resources. Setting: A case study at a manufacturing SME specialising in custom products was employed. Methods: The generic steps for TDABC as described in published literature were adapted for the manufacturing SME where the case study was conducted. Results: The study found that it was practical to implement TDABC at a manufacturing SME by extrapolating the cost data from a single product which harnesses all the key activities in the factory. The TDABC costing data were sufficient for analysis of unused capacity and over-expenditure, hence providing information to consider in profitability enhancement and to support the TOC. Conclusion: The proposed framework for TDABC implementation at SMEs revises the generic framework suggested in literature by focusing on key products only and consolidating activities.","PeriodicalId":274251,"journal":{"name":"The Southern African Journal of Entrepreneurship and Small Business Management","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126319712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5