1. Business and technological processes optimization in automotive manufacturing : continuous improvement through process capability, operational effectiveness, and return on investmentRobert Pavlin, Mirko Markič, Franci Pušavec, Aleksander Janeš, 2026, izvirni znanstveni članek Opis: This study develops and empirically validates an integrated monitoring framework linking technological, operational, and financial performance indicators in automotive manufacturing. While process capability (Cpk), overall equipment effectiveness (OEE), and return on investment (ROI) are widely applied, their interrelationships are rarely examined within a unified empirical framework in real production environments. The proposed model is implemented within a business and technological processes monitoring system for the production of automotive daytime running lights (DRL), combining real-time measurement, automated data acquisition, and structured process optimization. A multi-phase implementation strategy enabled the transition from manual to fully automated monitoring, supported by more than 1,400 measurements collected across key technological operations in accordance with international standards. A longitudinal case study design was applied, and statistical analyses, including correlation and regression methods, were used to examine relationships between process capability, operational performance, and financial outcomes. The results show that systematic optimization increased equipment effectiveness from 78.36 % to 85.41 % and financial return from €2.9 million to €7.98 million, while achieving process capability levels above the required thresholds (Cpk > 2). A strong statistical relationship was identified between OEE and ROI, whereas the relationship between process capability Cpk and OEE was not statistically confirmed as a direct effect. The findings indicate that technological, operational, and financial indicators are interconnected but not strictly linear, highlighting the importance of integrated monitoring for understanding performance dynamics in manufacturing systems. The proposed framework provides an empirically grounded approach for linking process stability, operational efficiency, and financial outcomes, supporting performance evaluation and continuous improvement in automotive manufacturing.
Ključne besede: business and technological process, process capability, overall equipment effectivenes, return on investment, key performance indicators, process optimization, automotive manufacturing
Objavljeno v RUP: 07.07.2026; Ogledov: 368; Prenosov: 9
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2. Lean manufacturing and return on equity : evidence from Slovenian manufacturing firms using the DuPont modelSandi Povše, Mirko Markič, 2026, izvirni znanstveni članek Opis: Lean manufacturing is widely recognized as an operational philosophy of process improvement; however, its relationship with financial performance remains relatively underexplored empirically. The purpose of this study is to examine the relationship between lean manufacturing and return on equity (ROE), and to link operational improvements with financial outcomes through the DuPont model. The research comprises a comparative financial analysis of a selected manufacturing company for the period 2019–2023, as well as a quantitative analysis of a sample of 240 Slovenian manufacturing enterprises. Descriptive statistical methods, correlation analysis, and linear regression with a composite lean maturity index were employed. The results indicate that ROE in the analyzed company increased from 4.74% to 11.99%, with growth primarily driven by improvements in net profit margin and process efficiency rather than by increased financial leverage. The empirical analysis demonstrates a statistically significant positive association between the level of lean maturity and ROE (β = 0.255; R² = 0.065; p < 0.001; N = 240). Although the explained variance is moderate, the findings indicate that lean maturity represents a statistically significant and managerially relevant determinant of financial performance within a multifactor business environment. The contribution of the study lies in the integration of the Lean approach with the DuPont model as an analytical bridge between production and financial functions, as well as in the empirical validation of this relationship within the Slovenian industrial context.
Ključne besede: return on equit, DuPont analysis, operational efficiency, productivity, lean manufacturing, Toyota Way
Objavljeno v RUP: 07.07.2026; Ogledov: 393; Prenosov: 12
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3. Analysis of the Effect of Eco-Efficiency on Asset Return in Food and Beverage Manufacturing Companies Listed at the Johannesburg Stock ExchangeDimakatso Hellen Malapa, Collins C. Ngwakwe, 2025, izvirni znanstveni članek Opis: This article examines the effect of eco-efficiency on corporate return on assets (ROA). The paper aimed to analyse whether corporate eco-efficiency performance (represented by energy consumption, water consumption, carbon emission and waste generation) affects the performance of ROA. Data on the eco-efficiency and ROA was collected from fourteen food and beverage companies listed in the Johannesburg Stock Exchange for a period of ten years (2012 to 2021). Using the STATA Software, the data was analysed by applying the Generalised Method of Moment (GMM) statistical technique, which enhanced the statistical analysis robustness. Findings from the GMM analysis showed different results. On the one hand, the results indicate that energy and water consumption in the food and beverage companies have a positive (but insignificant) effect on ROA. On the other hand, the results show that waste generation has a negative (but insignificant) effect on ROA; and that carbon emission has a negative and significant effect on ROA.
Ključne besede: environmental accounting, return on assets, financial performance, eco-efficiency, energy consumption, water consumption, carbon
emission, waste generation, sales revenue
Objavljeno v RUP: 18.12.2025; Ogledov: 748; Prenosov: 5
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4. Evaluating the effects of managed free-roaming cat populations on prey through stable isotope analysis : a pilot study from British Columbia, CanadaValentina Martinoia, Renee Ferguson, Peter J. Wolf, Mario Carić, Mario Novak, Shelly Roche, 2025, izvirni znanstveni članek Opis: Free-roaming domestic cats (Felis catus) present a major management challenge for animal welfare and biodiversity conservation. Trap-neuter-return (TNR) programs, which include sterilization and return of cats, are increasingly adopted to manage cat populations, often alongside routine food provisioning. However, their effectiveness in reducing cats’ reliance on wild prey remains contested. In this study, we use stable isotope analysis (δ13C, δ15N, δ34S) of cat fur to investigate dietary patterns before and after TNR implementation in the context of concurrent changes in food availability linked to the closure of nearby mink-farming operations. We analyzed samples from 122 cats in a large-scale TNR initiative on a rural property in British Columbia, Canada. These included indoor cats (control), free-roaming cats prior to TNR (Group 1), a subset of Group 1 re-sampled months after food provisioning began (Run 2), and newly sampled cats that had been fed regularly before trapping (Group 2). Local prey and food sources were also analyzed to provide a comparative isotopic baseline. Our results show clear dietary shifts following TNR. Group 1 cats exhibited high isotopic variability and elevated δ15N and δ34S values, consistent with wild prey consumption. In contrast, post-TNR cats showed significantly lower and more homogeneous values, aligning closely with those of indoor, kibble-fed cats. These changes are consistent with a reduced dietary reliance on wildlife and raw mink feed following the combination of TNR with regular provisioning and the cessation of mink operations. These findings demonstrate that regular food provisioning in TNR-managed colonies, particularly when combined with broader environmental changes, can significantly alter cat diets and potentially reduce their dependence on wild prey.
Ključne besede: trap-neuter-return (TNR) programs, stable isotope analysis, free-roaming cats, conservation
Objavljeno v RUP: 05.11.2025; Ogledov: 1061; Prenosov: 12
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