Inventory Management and Financial Profitability of Cooperatives
DOI:
https://doi.org/10.59051/joaf.v12i2.490Keywords:
Cooperative, Inventory management, Management control, Financial profitabilityAbstract
The sustainability and financial profitability of cooperatives occupy a major place in the economic policies of several countries. Morocco has invested heavily in this niche of the social and solidarity economy given its colossal contribution to reducing the unemployment rate and poverty. However, in recent years and especially in the era of the COVID-19 crisis, a significant number of these organizations are facing financial constraints linked to multiple factors, in this case inventory management. Thus, this article attempts to highlight the existing links between stock management and the financial profitability of cooperatives in Morocco.
To achieve this goal, we adopt a quantitative methodology within the framework of a deductive approach by presenting a conceptual and theoretical framework allowing to advance hypotheses. These latter were verified by a descriptive and a correlational analysis of the data collected using a questionnaire administered to 31 cooperatives. Thus, our study made it possible to clarify that the financial profitability of the cooperative improves by implementing good stock management. The latter has an impact on the financial profitability of the cooperative, it also influences consumer behavior, and good stock management helps to satisfy customers, increase sales and subsequently develop financial profitability.
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