坦桑尼亚达累斯萨拉姆中小型建筑承包商的利润最大化策略

Elizabeth H. Kyssima, D. N. Tesha, Didas S. Lello, Flaviana S. Mtitu
{"title":"坦桑尼亚达累斯萨拉姆中小型建筑承包商的利润最大化策略","authors":"Elizabeth H. Kyssima, D. N. Tesha, Didas S. Lello, Flaviana S. Mtitu","doi":"10.31033/ijemr.10.1.17","DOIUrl":null,"url":null,"abstract":"When it comes to a firm’s growth, profitability and profit maximization are sensitive matters that cannot be neglected, due to the fact that profit and profit maximization are the main aims for any building construction business. Thus, the study intended to explore the profit maximization opportunities available for small and medium size building contractors (SMSBCs) in Dar-Es-Salaam, Tanzania; by exploring the profit maximization strategies employed; examining the challenges faced by these contractors that affect realization of profit maximization; and proposing profit maximization measures, that can be employed by the SMSBCs in Dar-Es-Salaam, Tanzania. This designed survey study, employed the SMSBCs in Dar-Es-Salaam Tanzania, as a unit of analysis, which involved building contractors from Class IV, V, VI and VII, as study population and unit sample. Moreover, the descriptive design survey study involved probability sampling as a sampling technique. Literature review; open and closed ended questionnaires, were used in collecting primary and secondary qualitative and quantitative data. In collecting data, total of 94 questionnaires were distributed, whereby 78 (84.3%) were returned. Quantitative data were analyzed using Statistical Package for Social Sciences (SPSS), while qualitative data were analyzed thematically. Findings revealed charging for all amendments and change orders; dropping of low performers; minimization of waste on site; timely execution of works on site; proper tendering procedures; improving construction productivity; reliable chain of supplies; and requiring more site job experience, as the most important opportunities employed by SMSBCs. Furthermore, the critical challenges revealed were; non-payment of debts; taxes and license; lack of capital equipment; low share of work opportunities; delays caused by clients; as well as uncertainty and unexpected climate conditions. The study concluded that; most of the contractors use all the opportunities to maximize their profits in construction projects. Most of them have survived because, they continued maintaining professionalism when it comes to work despite having low share of work/ tender opportunities. Also, corruption is one of the critical factors that affects the industry, hence hindering the contractor’s growth. With the new reform and government systems, this factor has reduced to some extent as compared to how businesses were operated before, but not completely eliminated. The overall satisfaction of the profits and growth of these SMSBCs has been reduced by government reforms and policies, despite the government effort to fight corruption. When it comes to taxes and license fees, most of the contractors are irritated with constant need to pay for cost/license of operations or the presence of both withholding tax and Skills Development Levy(SDL) imposed to them when conducting business. Lastly, the study recommended; introduction of proper taxation policies; centralization of government agencies responsible for collecting annual payment from contractors should be centralized, in which only one agency should be used to supervise process; payment made by government for its construction projects to be made on time; as well as government making sure on the availability of equal opportunities for tenders in private and public sector.","PeriodicalId":236490,"journal":{"name":"Emerging Markets Economics: Firm Behavior & Microeconomic Issues eJournal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":"{\"title\":\"Profit Maximization Strategies Employed by the Small and Medium Size Building Contractors in Dar-Es-Salaam, Tanzania\",\"authors\":\"Elizabeth H. Kyssima, D. N. Tesha, Didas S. Lello, Flaviana S. Mtitu\",\"doi\":\"10.31033/ijemr.10.1.17\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"When it comes to a firm’s growth, profitability and profit maximization are sensitive matters that cannot be neglected, due to the fact that profit and profit maximization are the main aims for any building construction business. Thus, the study intended to explore the profit maximization opportunities available for small and medium size building contractors (SMSBCs) in Dar-Es-Salaam, Tanzania; by exploring the profit maximization strategies employed; examining the challenges faced by these contractors that affect realization of profit maximization; and proposing profit maximization measures, that can be employed by the SMSBCs in Dar-Es-Salaam, Tanzania. This designed survey study, employed the SMSBCs in Dar-Es-Salaam Tanzania, as a unit of analysis, which involved building contractors from Class IV, V, VI and VII, as study population and unit sample. Moreover, the descriptive design survey study involved probability sampling as a sampling technique. Literature review; open and closed ended questionnaires, were used in collecting primary and secondary qualitative and quantitative data. In collecting data, total of 94 questionnaires were distributed, whereby 78 (84.3%) were returned. Quantitative data were analyzed using Statistical Package for Social Sciences (SPSS), while qualitative data were analyzed thematically. Findings revealed charging for all amendments and change orders; dropping of low performers; minimization of waste on site; timely execution of works on site; proper tendering procedures; improving construction productivity; reliable chain of supplies; and requiring more site job experience, as the most important opportunities employed by SMSBCs. Furthermore, the critical challenges revealed were; non-payment of debts; taxes and license; lack of capital equipment; low share of work opportunities; delays caused by clients; as well as uncertainty and unexpected climate conditions. The study concluded that; most of the contractors use all the opportunities to maximize their profits in construction projects. Most of them have survived because, they continued maintaining professionalism when it comes to work despite having low share of work/ tender opportunities. Also, corruption is one of the critical factors that affects the industry, hence hindering the contractor’s growth. With the new reform and government systems, this factor has reduced to some extent as compared to how businesses were operated before, but not completely eliminated. The overall satisfaction of the profits and growth of these SMSBCs has been reduced by government reforms and policies, despite the government effort to fight corruption. When it comes to taxes and license fees, most of the contractors are irritated with constant need to pay for cost/license of operations or the presence of both withholding tax and Skills Development Levy(SDL) imposed to them when conducting business. Lastly, the study recommended; introduction of proper taxation policies; centralization of government agencies responsible for collecting annual payment from contractors should be centralized, in which only one agency should be used to supervise process; payment made by government for its construction projects to be made on time; as well as government making sure on the availability of equal opportunities for tenders in private and public sector.\",\"PeriodicalId\":236490,\"journal\":{\"name\":\"Emerging Markets Economics: Firm Behavior & Microeconomic Issues eJournal\",\"volume\":\"34 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-02-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"5\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Emerging Markets Economics: Firm Behavior & Microeconomic Issues eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31033/ijemr.10.1.17\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Emerging Markets Economics: Firm Behavior & Microeconomic Issues eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31033/ijemr.10.1.17","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 5

摘要

当涉及到公司的成长,盈利能力和利润最大化是不能忽视的敏感问题,因为利润和利润最大化是任何建筑施工企业的主要目标。因此,这项研究的目的是探讨坦桑尼亚达累斯萨拉姆中小型建筑承包商的利润最大化机会;通过探索企业所采用的利润最大化策略;审查这些承包商所面临的影响利润最大化实现的挑战;并提出利润最大化的措施,这些措施可以被坦桑尼亚达累斯萨拉姆的中小企业采用。本设计的调查研究采用坦桑尼亚达累斯萨拉姆的中小中小企业作为分析单位,其中包括四、五、六、七类建筑承包商作为研究人口和单位样本。此外,描述性设计调查研究涉及概率抽样作为抽样技术。文献综述;采用开放式和封闭式问卷,收集第一手和二手定性和定量数据。收集资料时,共发放问卷94份,回收问卷78份,占84.3%。定量数据采用SPSS (Statistical Package for Social Sciences)进行分析,定性数据采用主题分析。调查结果显示,所有修改和更改订单都要收费;淘汰低绩效者;尽量减少工地上的废物;及时完成现场工作;适当的招标程序;提高施工生产率;可靠的供应链;并且需要更多的现场工作经验,作为中小微企业最重要的就业机会。此外,所揭示的关键挑战是;不清偿债务;税收和执照;缺乏资本设备;工作机会比例低;客户造成的延误;以及不确定性和意外的气候条件。研究得出结论:大多数承包商利用一切机会在建设项目中实现利润最大化。他们中的大多数人幸存下来,因为他们在工作中继续保持专业精神,尽管工作/投标机会很少。此外,腐败是影响该行业的关键因素之一,因此阻碍了承包商的发展。随着新的改革和政府体制,这一因素与以前的企业经营方式相比有所减少,但并没有完全消除。尽管政府努力打击腐败,但由于政府的改革和政策,这些中小企业的利润和增长的总体满意度降低了。当涉及到税收和许可费时,大多数承包商都对不断需要支付运营成本/许可证或在开展业务时向他们征收预扣税和技能发展税(SDL)感到恼火。最后,研究建议;引入适当的税收政策;对负责向承包商收取年度付款的政府机构实行集中管理,只使用一个机构监督;政府为其建设项目按期支付的款项;以及政府确保私营部门和公共部门的投标机会均等。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Profit Maximization Strategies Employed by the Small and Medium Size Building Contractors in Dar-Es-Salaam, Tanzania
When it comes to a firm’s growth, profitability and profit maximization are sensitive matters that cannot be neglected, due to the fact that profit and profit maximization are the main aims for any building construction business. Thus, the study intended to explore the profit maximization opportunities available for small and medium size building contractors (SMSBCs) in Dar-Es-Salaam, Tanzania; by exploring the profit maximization strategies employed; examining the challenges faced by these contractors that affect realization of profit maximization; and proposing profit maximization measures, that can be employed by the SMSBCs in Dar-Es-Salaam, Tanzania. This designed survey study, employed the SMSBCs in Dar-Es-Salaam Tanzania, as a unit of analysis, which involved building contractors from Class IV, V, VI and VII, as study population and unit sample. Moreover, the descriptive design survey study involved probability sampling as a sampling technique. Literature review; open and closed ended questionnaires, were used in collecting primary and secondary qualitative and quantitative data. In collecting data, total of 94 questionnaires were distributed, whereby 78 (84.3%) were returned. Quantitative data were analyzed using Statistical Package for Social Sciences (SPSS), while qualitative data were analyzed thematically. Findings revealed charging for all amendments and change orders; dropping of low performers; minimization of waste on site; timely execution of works on site; proper tendering procedures; improving construction productivity; reliable chain of supplies; and requiring more site job experience, as the most important opportunities employed by SMSBCs. Furthermore, the critical challenges revealed were; non-payment of debts; taxes and license; lack of capital equipment; low share of work opportunities; delays caused by clients; as well as uncertainty and unexpected climate conditions. The study concluded that; most of the contractors use all the opportunities to maximize their profits in construction projects. Most of them have survived because, they continued maintaining professionalism when it comes to work despite having low share of work/ tender opportunities. Also, corruption is one of the critical factors that affects the industry, hence hindering the contractor’s growth. With the new reform and government systems, this factor has reduced to some extent as compared to how businesses were operated before, but not completely eliminated. The overall satisfaction of the profits and growth of these SMSBCs has been reduced by government reforms and policies, despite the government effort to fight corruption. When it comes to taxes and license fees, most of the contractors are irritated with constant need to pay for cost/license of operations or the presence of both withholding tax and Skills Development Levy(SDL) imposed to them when conducting business. Lastly, the study recommended; introduction of proper taxation policies; centralization of government agencies responsible for collecting annual payment from contractors should be centralized, in which only one agency should be used to supervise process; payment made by government for its construction projects to be made on time; as well as government making sure on the availability of equal opportunities for tenders in private and public sector.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信