[ ANALYSE DE TAUX DE MARGE OPERATIONNELLE DE L’ENTREPRISE REGIDESO DIRECTION DE KISANGANI DE 2012 A 2016 ]
Volume 28, Issue 2, January 2020, Pages 535–545
KIAYIMA KITENGIE Jules1 and KABONGO KANDA Crispin2
1 Assistant, Institut Supérieur de Commerce de Kisangani et Chercheur de l’Université Catholique de Bukavu, RD Congo
2 Chef de travaux, Institut Supérieur de Commerce de Kisangani, RD Congo
Original language: French
Copyright © 2020 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Congolese companies in general, and REGIDESO particularly, are aware of the financial imbalance and don’t seem to be competitive at national or international level. Creditors are interested in maximizing the value of the firm; however, shareholders and creditors often don’t have converging interests. The operating margin rate analysis made it possible to judge the viability of this company. We have assigned to this study a dual objective, namely to define the different margin rates; to present the advantages of knowing these in a company and to give the evolution of the operating margin rates displayed at REGIDESO / Kisangani during the research period. After data analysis, we obtained the results according to which the different rates of posted operating margins of REGIDESO / Kisangani are positive for the whole period under review. The operating margin rates are up from the base year 2012, despite the decrease observed in 2014 and 2015. The analysis of operating margin rates not only made it possible to make a value judgment on the reliability of this public entity but also to identify some weaknesses against which, it was formulated recommendations.
Author Keywords: Analysis, rate, margin, operational, company.
Volume 28, Issue 2, January 2020, Pages 535–545
KIAYIMA KITENGIE Jules1 and KABONGO KANDA Crispin2
1 Assistant, Institut Supérieur de Commerce de Kisangani et Chercheur de l’Université Catholique de Bukavu, RD Congo
2 Chef de travaux, Institut Supérieur de Commerce de Kisangani, RD Congo
Original language: French
Copyright © 2020 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
Congolese companies in general, and REGIDESO particularly, are aware of the financial imbalance and don’t seem to be competitive at national or international level. Creditors are interested in maximizing the value of the firm; however, shareholders and creditors often don’t have converging interests. The operating margin rate analysis made it possible to judge the viability of this company. We have assigned to this study a dual objective, namely to define the different margin rates; to present the advantages of knowing these in a company and to give the evolution of the operating margin rates displayed at REGIDESO / Kisangani during the research period. After data analysis, we obtained the results according to which the different rates of posted operating margins of REGIDESO / Kisangani are positive for the whole period under review. The operating margin rates are up from the base year 2012, despite the decrease observed in 2014 and 2015. The analysis of operating margin rates not only made it possible to make a value judgment on the reliability of this public entity but also to identify some weaknesses against which, it was formulated recommendations.
Author Keywords: Analysis, rate, margin, operational, company.
Abstract: (french)
Les entreprises congolaises en général, et la REGIDESO en particulier, connaissent le déséquilibre financier et ne semblent guère compétitives sur le plan national qu'international. Les créanciers s’intéressent à la maximisation de la valeur de la firme ; néanmoins, actionnaires et créanciers n’ont pas souvent des intérêts convergents. L’analyse de taux de marge opérationnelle a permis de juger la viabilité de cette société. Nous avons assigné à cette étude un double objectif, à savoir définir les différents taux de marge et présenter les avantages que concourent la connaissance des ces marges dans une entreprise et donner l’évolution des taux de marge opérationnelle affichés à la REGIDESO/Kisangani durant la période de notre recherche. Après analyse des données, nous avons abouti aux résultats selon lesquels les différents taux des marges opérationnelles affichés de la REGIDESO/ Kisangani sont positifs pour toute la période sous-examen. Les taux de marge opérationnelles évoluent à la hausse par rapport à l’année de base 2012 malgré la baisse constatée en 2014 et 2015. L’analyse de taux des marges opérationnelles a permis non seulement de porter un jugement de valeur sur la fiabilité de cette entité publique mais aussi de déceler quelques faiblesses au regard desquelles, il a été formulé des recommandations.
Author Keywords: Analyse, taux, marge, opérationnelle, entreprise.
How to Cite this Article
KIAYIMA KITENGIE Jules and KABONGO KANDA Crispin, “OPERATIONAL MARGIN RATE ANALYSIS OF REGIDESO COMPANY AT KISANGANI DIRECTION FROM 2012 TO 2016,” International Journal of Innovation and Applied Studies, vol. 28, no. 2, pp. 535–545, January 2020.
