{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/10576"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/10576","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Cash flow optimazation through inventory management improvements at Atlantis foundries","abstract":"Investor focus has shifted in last decade from a mere earnings related attention to a cash emphasis finding its expression in the frequent mention of proverbs such as \"Cash is king\" in daily newspapers. The realization that reported earnings are in a large extent subject to accounting decisions based on the applied GAAP brought cash increasingly in shareholder focus. Capital commitments in the manufacturing environment, as well as an original equipment manufacturer (OEM) buyer market in the global automotive components industry, cause corporations to focus on inventory management in order to improve their cash position. At the same time, tight delivery targets demand a higher delivery readiness at low stock at low stock levels from corporations. A case study on castings manufacturer Atlantis Foundries (AF) located in Atlantis, South Africa, has been undertaken to prove a historical correlation between inventory developments and a deterioration in the net cash position. Based on that finding, a case specific set of key performance indicators (KPI) has been developed in order to measure improvements in inventory management measures and their impact on cash flow.","abstract_html":"Investor focus has shifted in last decade from a mere earnings related attention to a cash emphasis finding its expression in the frequent mention of proverbs such as "Cash is king" in daily newspapers. The realization that reported earnings are in a large extent subject to accounting decisions based on the applied GAAP brought cash increasingly in shareholder focus. Capital commitments in the manufacturing environment, as well as an original equipment manufacturer (OEM) buyer market in the global automotive components industry, cause corporations to focus on inventory management in order to improve their cash position. At the same time, tight delivery targets demand a higher delivery readiness at low stock at low stock levels from corporations. A case study on castings manufacturer Atlantis Foundries (AF) located in Atlantis, South Africa, has been undertaken to prove a historical correlation between inventory developments and a deterioration in the net cash position. Based on that finding, a case specific set of key performance indicators (KPI) has been developed in order to measure improvements in inventory management measures and their impact on cash flow.","abstract_has_math":false,"creators":["Goebel Johanna Marita"],"institution":"Department of Finance and Tax","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["West, Darron"],"committee_chairs":[],"committee_members":[],"year":2013,"date_issued":"2013","date_published":"2013","updated_at":"2026-07-22T22:23:30Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/10576","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["West, Darron"]},{"key":"dc:creator","label":"Author","values":["Goebel Johanna Marita"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2014-12-30T06:53:41Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2014-12-30T06:53:41Z"]},{"key":"dc:date.issued","label":"Date","values":["2013"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Department of Finance and Tax"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Cape Town"]},{"key":"dc:type","label":"Dc Type","values":["Master Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Masters"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["M Com"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/10576"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Includes bibliographical references."]},{"key":"dc:description.abstract","label":"Abstract","values":["Investor focus has shifted in last decade from a mere earnings related attention to a cash emphasis finding its expression in the frequent mention of proverbs such as \"Cash is king\" in daily newspapers. The realization that reported earnings are in a large extent subject to accounting decisions based on the applied GAAP brought cash increasingly in shareholder focus. Capital commitments in the manufacturing environment, as well as an original equipment manufacturer (OEM) buyer market in the global automotive components industry, cause corporations to focus on inventory management in order to improve their cash position. At the same time, tight delivery targets demand a higher delivery readiness at low stock at low stock levels from corporations. A case study on castings manufacturer Atlantis Foundries (AF) located in Atlantis, South Africa, has been undertaken to prove a historical correlation between inventory developments and a deterioration in the net cash position. Based on that finding, a case specific set of key performance indicators (KPI) has been developed in order to measure improvements in inventory management measures and their impact on cash flow."]},{"key":"dc:title","label":"Title","values":["Cash flow optimazation through inventory management improvements at Atlantis foundries"]}]}],"canonical_facts":{"dc:contributor.advisor":["West, Darron"],"dc:creator":["Goebel Johanna Marita"],"dc:date.accessioned":["2014-12-30T06:53:41Z"],"dc:date.available":["2014-12-30T06:53:41Z"],"dc:date.issued":["2013"],"dc:description":["Includes bibliographical references."],"dc:description.abstract":["Investor focus has shifted in last decade from a mere earnings related attention to a cash emphasis finding its expression in the frequent mention of proverbs such as \"Cash is king\" in daily newspapers. The realization that reported earnings are in a large extent subject to accounting decisions based on the applied GAAP brought cash increasingly in shareholder focus. Capital commitments in the manufacturing environment, as well as an original equipment manufacturer (OEM) buyer market in the global automotive components industry, cause corporations to focus on inventory management in order to improve their cash position. At the same time, tight delivery targets demand a higher delivery readiness at low stock at low stock levels from corporations. A case study on castings manufacturer Atlantis Foundries (AF) located in Atlantis, South Africa, has been undertaken to prove a historical correlation between inventory developments and a deterioration in the net cash position. Based on that finding, a case specific set of key performance indicators (KPI) has been developed in order to measure improvements in inventory management measures and their impact on cash flow."],"dc:identifier.uri":["http://hdl.handle.net/11427/10576"],"dc:language.iso":["eng"],"dc:publisher.department":["Department of Finance and Tax"],"dc:publisher.institution":["University of Cape Town"],"dc:title":["Cash flow optimazation through inventory management improvements at Atlantis foundries"],"dc:type":["Master Thesis"],"dc:type.qualificationlevel":["Masters"],"dc:type.qualificationname":["M Com"]},"updated_at":"2026-07-22T22:23:30Z"}