Neural Networks and Rules-based Systems used to Find Rational and Scientific Correlations between being Here and Now with Afterlife Conditions
Neural Networks and Rules-based Systems used to Find Rational and
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This article focuses on the financial performance measures used by manufacturing small and medium enterprises (SMEs) in Pretoria, South Africa. The objectives were to identify the financial tools that are used by SMEs to measure their financial performance, and recommend improvements (if any) and training interventions that would possibly be needed to measure financial performance successfully. Semi-structured interviews were conducted with SME owners. Most of the respondents use financial ratios when measuring their financial performance, although to a limited extent. None of the respondents use bankruptcy prediction models. SMEs could benefit from using ratios that have been proven to be the best financial measures as well as the ratios that have worked well for most of the participants. Bankruptcy prediction models known to many of the participants as well as financial software packages should also be considered as they might enhance the success rate of SMEs.
Bouba. 2026. \u201cFinancial Performance Measurement of Manufacturing Small and Medium Enterprises in Pretoria, South Africa: A Multiple Exploratory Case Study\u201d. Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 22 (GJMBR Volume 22 Issue A8): .
Crossref Journal DOI 10.17406/GJMBR
Print ISSN 0975-5853
e-ISSN 2249-4588
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Total Score: 102
Country: South Africa
Subject: Global Journal of Management and Business Research - A: Administration & Management
Authors: Bouba, Edmund (PhD/Dr. count: 0)
View Count (all-time): 165
Total Views (Real + Logic): 1422
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Publish Date: 2026 01, Fri
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This article focuses on the financial performance measures used by manufacturing small and medium enterprises (SMEs) in Pretoria, South Africa. The objectives were to identify the financial tools that are used by SMEs to measure their financial performance, and recommend improvements (if any) and training interventions that would possibly be needed to measure financial performance successfully. Semi-structured interviews were conducted with SME owners. Most of the respondents use financial ratios when measuring their financial performance, although to a limited extent. None of the respondents use bankruptcy prediction models. SMEs could benefit from using ratios that have been proven to be the best financial measures as well as the ratios that have worked well for most of the participants. Bankruptcy prediction models known to many of the participants as well as financial software packages should also be considered as they might enhance the success rate of SMEs.
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