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3. Reducing Food Waste and Boosting Profits through Inventory Management : The Case of Small Slovenian BakeriesŠpela Lipnik, Žiga Čepar, 2025, izvirni znanstveni članek Opis: This article explores the role of inventory management in reducing food waste and improving economic performance in selected Slovenian bakeries, contributing to a more efficient, environmentally responsible and sustainable economy. Using semi-structured interviews with key bakery personnel and an in-depth analysis of business documentation, our study applies the Economic Order Quantity (EOQ) model and Newsvendor model to test the following two hypotheses: (H1) improving inventory management at Bakery 1 can reduce total annual procurement costs by more than 15% without causing spoilage or raw material waste, and (H2) minimizingfood waste at Bakery 2 may not necessarily align with maximizing profit. The findings confirm that applying these models can enhance production and procurement planning, demonstrating that while cost reductions and waste minimization are achievable, they may not always be fully aligned. The study underscores the importance of strategic inventory management in balancing financial and environmental objectives in small bakeries.
Ključne besede: EOQ and Newsvendor inventory management models, inventory optimization, food waste minimization, sustainable economy
Objavljeno v RUP: 18.12.2025; Ogledov: 216; Prenosov: 0
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4. 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: 207; Prenosov: 1
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