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\title{Contribution of Management Consultancy towards Organizations' Financial Performance: A Case of Willy Enterprises Ltd in Arusha Tanzania}
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             \author[1]{Mbonde Anthony  Jokakuu}

             \affil[1]{  University of Dodoma}

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\date{\small \em Received: 12 December 2017 Accepted: 5 January 2018 Published: 15 January 2018}

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\begin{abstract}
        


Abstract- Scholars and business practitioners agree that Management Consultancy usage in a firm is an essential        tool for rapid organizational growth in all dimensions. Management consulting assists business organizations in increasing business productivity by analyzing existing business troubles and flaws in business plans that hinder the growth of a company (Kopoka 2011). Managers from various departments at Willy Enterprises Ltd had different opinions about what happened before and after usage of management consultants; evidence show that the company had poor performance before usage of consulting services. In this paper two objectives guide the study: to what extent does the organization use Management Consultancy services and to compare the organization?s financial performance before and after engaging Management Consultants. Used data were gathered in 2012 through the cross-sectional survey by way of questionnaires, interviews and documentary analysis. The sample of the participants was forty-five (45) respondents from the different managerial position of the company and its client-firms and company?s financial statements for twelve (12) years from 1999-2010. In analyzing performance financially, this study decided to use ratio analysis as it is believed to be a robust measure of financial performance as compared to all others (Wood and Sangster, 2011). The findings here are part of Master Dissertation on Contribution of Management Consultancy towards Organizational Performance: A Case of Willy Enterprises Ltd in Arusha Tanzania. 

\end{abstract}


\keywords{management, consultancy, organization, financial performance.}

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\let\tabcellsep& 	 	 		 
\section[{I. Introduction}]{I. Introduction}\par
anagement consulting is an advisory service contracted for and provided to organizations by specially trained and qualified persons  {\ref (Greiner L and Metzger R, 1983}).\par
Among the challenges facing Tanzania organizations as they strive towards growth and organizational performance as far as competition is concerned are; availability of unbiased expert advice to the organization and a help in solving of various business problems i.e. low productivity, fall in the level of sales, little profit or incurring losses  {\ref (Sugata and Daryl, 2002)}.\par
Very often management may have crystal knowledge about the problem and the action to take to address the situation. However, they may hesitate to effect the changes because they fear employees may resist such changes. \hyperref[b19]{Naficy (1997)} argued that; as business becomes more complex, firms are continually faced with new challenges. They increasingly rely on Management Consultants to help them remain competitive amidst these challenges. Therefore, availability of Management Consultancy Services enable organizations to effect changes easily and solve various problems they face.\par
Many of Tanzania organizations are still growing slowly, and some fail to face steady competition as far as foreign organizations are concerned. The reason for this situation is not definite also the general understanding and perception of people working in management (managers) about Management Consultancy is not clearly understood. 
\section[{II. Purpose of the Study}]{II. Purpose of the Study}\par
Generally, this study intends to shed light on the contribution of Management Consultancy towards the organization's financial performance in Tanzania context.\par
Specifically, this paper intends to: i. Investigate the extent to which the organization uses Management Consultancy Services. ii. Compare organization's financial performance before and after engaging Management Consultants. 
\section[{III. Related Literature}]{III. Related Literature}\par
For organizations that have well defined and SMART objectives, strategic policies and effective action plans in using Management Consulting Services, to a great extent, minimize the risks associated with impoverished growth and development \hyperref[b19]{(Naficy, 1997)}.\par
Apart from Management Consultants acting as an agent of change, also bring with them expertise in problem investigation technique and process. They involve the client in problem identification, problem analysis and identification of the most effective solutions \hyperref[b19]{(Naficy, 1997)}. 
\section[{Contribution of Management Consultancy towards Organizations' Financial Performance: A Case of Willy Enterprises}]{Contribution of Management Consultancy towards Organizations' Financial Performance: A Case of Willy Enterprises}\par
Ltd in Arusha Tanzania\par
In addition to the above, a management consultant holds the responsibility of suggesting the latest managerial trends which can boost up profit level of a company. \hyperref[b17]{(Kubr, 2002)}.\par
Furthermore, \hyperref[b16]{Kopoka (2011)} argued that; one of the premium roles of management consulting is to encourage communication between employees and employer so as to make the employees feel comfortable in the office environment.\par
A management consultant makes remarkable efforts of bringing leadership qualities among employees, in such a way they can be able to perform their duties and responsibilities effectively and inefficiency manner hence more profit to the firm. Due to increase in profitability, it becomes easier for many companies to grow and expand rapidly as far as developing countries like Tanzania are concerned \hyperref[b16]{(Kopoka 2011)}.\par
We all know that the prime objective of any venture is to make more and more profit, and one of the ways of increasing profit is by managing sales. \hyperref[b4]{Block (2000)} argued that, if you have a business of considerable size, one should know that running own trade is not an easy task. You must have a target for how many sales you can achieve for one day to keep your business exist and profitable.\par
If you still facing difficulty to find reliable marketing staff that suits your needs then using sales force outsourcing become the best option. Unlike than hiring sales marketing staff, by using their services, you can get many advantages such as full-scale sales solutions to meet the target of the company and as well as the demand of market \hyperref[b14]{(Katherine, 2000)}.\par
Lastly, Management Consultancy assists the firm in conducting various training programs for an organization to meet its objective. For more years many consulting has trained and consulted with organizations from around the world. Hundreds of project directors, community leaders, grassroots activists, funders, students, volunteers, and field workers from communitybased organizations to large intergovernmental and non-governmental organizations have participated in our broad array of training opportunities. Therefore this becomes as a basis for the framework of rights-based development \hyperref[b17]{(Kubr, 2002)}.\par
All referred related literature show that if the firm wants to grow and have excellent financial and nonfinancial performance they have to engage fully in using management consulting services. Many of Tanzania organizations are still growing slowly; some fail to face strong competitions as far as foreign organizations are concerned; therefore, this study intended to bring full attention and understanding as well as usage of management consultancy and the benefits they can offer. 
\section[{IV. Research Methodology}]{IV. Research Methodology}\par
This study used a cross sectional survey approach. The population proposed was the employees of Willy Enterprises Ltd and its client-firms in Arusha Tanzania by 2012. The study had a sample size of fortyfive (45) respondents from different managerial positions of the company and the company's financial statements for twelve \hyperref[b14]{(12)} years from 1999 -2010. The study used both primary and secondary data. Primary data employed interviews and questionnaires.\par
Furthermore, secondary data were from the accounting department and management department by reviewing the records and documents such as financial statements and reports by different consultants in the company. After having financial data collected, were analyzed and interpreted by using Ratio Analysis. Ratio Analysis conceived as a powerful tool for assessing financial position and performance in any business firm as compared to others \hyperref[b10]{(Wood and Sangster, 2011)}. Also, some data were analyzed using Microsoft Excel for tables. 
\section[{V. Findings and Discussion}]{V. Findings and Discussion}\par
Presentation and discussion of the findings drew upon two research questions: i. To what extent does the organization use Management Consultancy services? ii. Is there any difference in the organization's financial performance before and after engaging Management Consultants?\par
This part of the study intended to discuss on evidence to whether the firm seeks professional advice, an involvement of respondents towards usage of management consultancy in the organization, duration of management consultancy usage and types or categories of management consultancy services used. Details of discussed points are as follows. 
\section[{a) The Evidence to Whether the Firm Seek Professional Advice}]{a) The Evidence to Whether the Firm Seek Professional Advice}\par
This part of the research studied on the evidence as to whether the firm seeks professional advice from people or companies outside or not, was drawn as shown in table 6.1. 
\section[{Global Journal of Management and Business Research}]{Global Journal of Management and Business Research}\par
Volume XVIII Issue X Version I Year ( )A 2018 
\section[{VI. Usage of Management Consultancy}]{VI. Usage of Management Consultancy}\par
Services in the Company The research found out that, from all twenty-two (22) questionnaires that were filled by managerial employees of Willy Enterprises Ltd; accept the fact that the company seeks professional advice from people outside the organization as shown in table 6.1 above. These results were enough for the researcher to continue with analysis as he got a proof that Management Consultancy exists in that firm. 
\section[{b) Involvement of Respondents towards usage of Management Consultancy in the organization}]{b) Involvement of Respondents towards usage of Management Consultancy in the organization}\par
The study on respondents' participation towards usage of Management Consultancy in the organization was as shown in table 6.2. The research found out that, from all twenty-two (22) questionnaires that were filled by managerial employees of Willy Enterprises Ltd; accept the fact that their tasks in the organization involve the use of Management Consultancy Service in one way or another as shown in table 6.2 above. These results were enough for the researcher to continue with analysis as he got evidence that all respondents are involved in one way or another in the use of Management Consultancy. 
\section[{c) Duration of Management Consultancy usage}]{c) Duration of Management Consultancy usage}\par
The study found that, all twenty-two (22) questionnaires which were filled by managerial employees of Willy Enterprises Ltd, the respondents accepted the fact that the company is using Management Consultancy Services. Apart from that, there were ten \hyperref[b12]{(10)} questionnaires which were filled by employees of the Management Consultancy firms as service providers to the company; they also admit the fact that they usually provide services to the company. Their response; Tan Auditors (9.38\%) said between six (6) and ten (10) years, Kasegenya (6.25\%) said between six (6) and ten (10) years, Mawenzi (6.25\%) said between six (6) and ten \hyperref[b12]{(10)} years and Security Group (9.37\%) said between six (6) and ten \hyperref[b12]{(10)} years. The study further found out that, 90.91\% of respondents said they started using Management Consultancy services from the year 2006 to present, 4.55\% of the respondents said from 2008, another 4.55\% said 2009. All respondents (100\%) from four (4) service providers admitted that they started providing services to the firm by the year 2006. This fact is enough to generalize that the company started using Management Consultancy Services by the year 2006 to present, which is about 93.75\% of all 32 respondents. Table  {\ref 6}.3 summarizes the duration which Management Consultancy Services has been used by the company. Respondents were asked to give details on the types or categories of Management Consultancy Services that are used by Willy Enterprises Ltd. Among the services that seemed to be mostly used by the company are financial, legal management, making contracts, ensuring the quality of the services offered, in capacity building, in development of plans, technological innovation, strategy formulation and help during a one time project (Source: Fieldwork Survey, 2012).\par
Apart from Willy Enterprises Ltd, also the service providers (Management Consulting Firms) were asked to give the types of the services that they usually provide to the company, the following were mentioned; Accounting and taxation services, auditing assistance, various classes of insurances, corporate finance and corporate recovery (Source: Fieldwork Survey, 2012).\par
The research continued to find out in-detail the types of Management Consultancy Services mostlyused. The study found out that Financial and Auditing Management Consultancy service is frequently used. The reason behind the use is to make sure that the company maintains its financial stability and ensure profitability. (Source: Fieldwork Survey, 2012). 
\section[{VII. Organization's Financial Performance Comparison before and after Engaging Management Consultants}]{VII. Organization's Financial Performance Comparison before and after Engaging Management Consultants}\par
This study found out that, from all questionnaires that were filled by managerial employees of Willy Enterprises Ltd; accepted the fact that the company is using Management Consultancy Services and they started to use by the year 2006.\par
Therefore, before engaging Management Consultants refer to a period from 1999 to 2005 and after engaging refer to a period from 2006 to 2010. Company's financial statements for twelve consecutive years were analysed by using Ratio analysis to determine financial performance. Within ratio analysis there are four basic categories of performance measures i.e. short term solvency (liquidity), activity (efficiency), financial structure (leverage) and profitability \hyperref[b20]{(Pandey, 2004)}. Then, to hold the notion true following discussion of the financial statements of Willy Enterprises Ltd as the case study of this research was done. 
\section[{a) Activity (Efficiency) Ratios}]{a) Activity (Efficiency) Ratios}\par
These ratios are used to measure ability of the firm to control its investment in assets. These are also called turnover ratios. They provide information about the effectiveness of firm's assets management i.e. accounts receivable turnover, average collection period, inventory turnover, and average inventory holding period, accounts payable turnover, average purchase credit period, assets turnover and fixed assets turnover \hyperref[b10]{(Wood and Sangster, 2011}). From the abovementioned ratios, the study decided to choose inventory turnover, receivables turnover, assets turnover, and fixed assets turnover. 
\section[{i Inventory Turnover}]{i Inventory Turnover}\par
Inventory turnover is materially affected by the nature of the business. A merchandising firm requires a much faster turnover than manufacturing firms. Other things being equal, a higher inventory turnover ratio is preferable (ten times and above) \hyperref[b2]{(Baisi, 2010)}.\par
From the analysis done for Willy Enterprises Ltd as shown in table \hyperref[tab_3]{7}.1, the research found out that from This imply that, before introduction of Management Consultancy there were fluctuations either below ten times on the way the company turn its inventory but after the introduction of Management Consultancy brought positive changes as the firm is capable of selling its stock ten times or above in a year.\par
ii Receivables Turnover\par
From the analysis done for Willy Enterprises L td as shown in table \hyperref[tab_3]{7} iii 
\section[{Assets Turnover}]{Assets Turnover}\par
The ratio reflects the inherent ability of the firm to use its assets in the generation of sales. The higher the assets turnover, the more effective the use of the firm's assets in generating sales which are the cornerstone of profits \hyperref[b10]{(Wood and Sangster, 2011)}. From the analysis done for Willy Enterprises Ltd as shown in table \hyperref[tab_3]{7}.1, the study found out that the assets turnover ratio showed stability with insignificant increase from the first year of evaluation to the last year, there is no fluctuation anyhow. Therefore, there is no direct relationship between the introduction of Management Consultancy in the year 2006 and the way the firm used its assets effectively in generating sales, though it might contribute indirectly. iv Fixed Assets Turnover Fixed assets turnover are ideally the earning assets of the firm. Therefore, this ratio indicates the ability of the firm to effectively utilize its fixed assets to generate sales \hyperref[b20]{(Pandey, 2004)}. From the analysis done for Willy Enterprises Ltd as shown in table \hyperref[tab_3]{7}.1, the study found out that the fixed assets turnover increased from 9.61 to 14.33 for 1999 to 2000, then fell to 13.98 for 2001, then rose again to 14.21 in 2002, then fell to 13.85 for 2003, then with slight increase in 2004 and 2005.After that, from 2006 to 2010 the rate continued to rise slightly in a constant (consistency) form.\par
Gives the indication that after the introduction of Management Consultancy in 2006, the firm's ability to effectively utilize its fixed assets to generate sales was improved one year after another, which is a good outcome. 
\section[{b) Profitability Ratios}]{b) Profitability Ratios}\par
Equity investors take the risk of whether the business can earn a profit and sustain its profitmaking record and potential of the firm measured by calculating the company's' profitability ratios i.e. return on equity, return on assets, gross return on assets, netreturn on assets, gross profit margin and net profit margin \hyperref[b2]{(Baisi, 2010)}. From the above-mentioned ratios, the study decided to use gross profit margin, net profit margin, return on assets and return on equity ratios. 
\section[{Global Journal of Management and Business Research}]{Global Journal of Management and Business Research}\par
Volume XVIII Issue X Version I Year ( ) i Gross Profit Margin This ratio reflects the company's ability to earn a satisfactory income. It gives the percentage of sales available to cover general and administrative expenses and other operating costs \hyperref[b2]{(Baisi, 2010)}.A\par
From the analysis done for Willy Enterprises Ltd as shown in table \hyperref[tab_3]{7}.2, the study found out that the gross profit margin fell from 23.17\% to 14.66\% for 1999 to 2000, then fell again to 11.44\% for 2001, then rose slightly to 12.26\% in 2002, then with slight increase in 2004 and 2005. After that, from 2006 to 2010 the rate continued to rise slightly in a constant (consistency) form.\par
This implies that, before introduction of Management Consultancy there was no stability on the percentage of sales to cover general, administrative and other expenses, but after the existence of Management Consultancy, brought positive changes.\par
ii Net Profit Margin It gives the percentage of profit earned on sales. It is crucial because the business needs to make more profit to survive in the short and long run \hyperref[b2]{(Baisi, 2010)}. From the analysis done for Willy Enterprises Ltd as indicated in table \hyperref[tab_3]{7}.2, the study found out that net profit margin fell from 5.65\% to 4.92\% for 1999 to 2000, then fell again to 1.75\% for 2001, it continued falling in 2002 to 1.52\%, then, with slight increase in 2003 to 1.72\%, then, fell again in 2004 to 1.65\%, then increased to 1.70 in 2005.After that, from 2006 to 2010 the rate continued to rise.\par
It imply that, before the introduction of Management Consultancy there were fluctuations on the percentage of sales available to cover general, administrative and other expenses as well as the ability of the firm to make more profit in the short-term to survive in the long-run which is not the case after the introduction.\par
iii Return on Assets (ROA)\par
Return on assets (ROA) is a crucial return on investment (ROI) measure; this is an adequate method of calculation for simple comparisons between businesses and in one business between numbers of consecutive years \hyperref[b20]{(Pandey, 2004)}.\par
From the analysis done for Willy Enterprises Ltd as indicated in table \hyperref[tab_3]{7} This gives the implication that before introduction of Management Consultancy there was inconstancy on the percentage on how the total assets were used to generate income, which is not the case after its introduction.\par
iv 
\section[{Return on Equity}]{Return on Equity}\par
Return on equity (ROE) is one of some ways of reporting the return on investment (ROI). The word return refers to the gain made, and the word investment refers to the amount invested. Financial analysis often requires that the analyst convert pre-tax basis or converted from before-tax to after-tax basis \hyperref[b2]{(Baisi, 2010)}.\par
Note: firms pay tax at widely varying rates, depending on a host of circumstances; an analyst can determine the appropriate tax rate directly from the financial report by dividing the tax expense by earning before-tax figure \hyperref[b2]{(Baisi, 2010)}.\par
From the analysis done for Willy Enterprises Ltd as shown in table \hyperref[tab_3]{7} This gives the imputation that before introduction of Management Consultancy there was oscillation in the percentage on how the total shareholders' equity was used to generate income, but after the introduction of Management Consultancy, brought big positive changes. 
\section[{c) Leverage Ratios}]{c) Leverage Ratios}\par
Leverage ratios provide the basis for the analysis of the capital structure of the firm. They measure the extent to which the firm relies on debt as a source of financing. If a firm has too much debt, it risks insolvency, financial distress, and possible bankruptcy.\par
If it has too little, it is probably not growing as fast as it could if it borrowed money to finance profitable expansion, and is perhaps not taking advantage of all the lucrative opportunities offered in its relevant industry \hyperref[b20]{(Pandey, 2004)}. Ratios under this category are, I.e. debt ratio, debt to equity ratio, net-worth ratio, and interest coverage (time covered) ratio. The study failed to interpret these ratios because capital structure of the firm is not well defined, the financial statements of the firm did not show the clear picture on capital formation. 
\section[{d) Liquidity Ratios}]{d) Liquidity Ratios}\par
Liquidity ratios measure the ability of the firm to meet its short-term obligations when they are due to be paid \hyperref[b10]{(Wood and Sangster, 2011)} This gives the inference that before introduction of Management Consultancy the firm was unable to meet its short and medium term obligations which is not the case after its introduction.\par
ii Quick Ratio\par
From the analysis done for Willy Enterprises Ltd as shown in table 7.4, it was found out that quick ratio increased from 0.25:1 to 0. This entails that, after introduction of Management Consultancy the firm became more and more liquid in meeting short-term liabilities by using other current assets without including stock, such as; accounts receivable, cash in hand, and cash at bank. 
\section[{VIII. Conclusion}]{VIII. Conclusion}\par
Organizational performance depends on many factors including usage of management consultants' services for their rapid growth. The findings of this research reveal that Management Consultants have a critical role to play towards the organization's financial performance i.e. increase of company profitability one year after another while minimizing costs (general expenses), enlargement of marketability due to upstanding reputation of the company to the public, enlargement in sales and production volumes, etc. Thus, managers/directors are urged to adopt usage of management consultancy services for improving their organizational performance by training of Internal Management Consultancy technical experts or outsource where necessary. The training institutions, investors and other stakeholders are advised to encourage, finance and facilitate more research to be conducted on Management Consultancy to raise awareness in the country.\par
The government should put more extra efforts to promote or advertise the Consulting profession in the country as for the case of Tanzania the field is still new, and enactment of Policies and Establishment of Regulatory Body.\par
Therefore, the study saw a need for structural as well as institutional reforms to enable all Tanzanian organizations effectively and efficiently use Management Consultancy Services, benefit from them and benefit Tanzania economy at large. \begin{figure}[htbp]
\noindent\textbf{61} \par 
\begin{longtable}{P{0.4295698924731183\textwidth}P{0.0228494623655914\textwidth}P{0.24677419354838712\textwidth}P{0.050268817204301076\textwidth}P{0.10053763440860215\textwidth}}
Does your organization seek any professional advice from people\tabcellsep Yes\tabcellsep No. of Respondents 22\tabcellsep Total 22\tabcellsep Percentage 100\%\\
outside your organization?\tabcellsep No\tabcellsep 0\tabcellsep 0\tabcellsep 0\\
Total\tabcellsep \tabcellsep 22\tabcellsep 22\tabcellsep 100\%\\
\tabcellsep \tabcellsep \multicolumn{3}{l}{Source: Fieldwork Survey, 2012}\end{longtable} \par
 
\caption{\label{tab_0}Table 6 . 1 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{62} \par 
\begin{longtable}{P{0.047752808988764044\textwidth}P{0.2196629213483146\textwidth}P{0.38202247191011235\textwidth}P{0.20056179775280897\textwidth}}
\tabcellsep No. of Respondents\tabcellsep Total\tabcellsep Percentage\\
\tabcellsep 22\tabcellsep 22\tabcellsep 100\%\\
\tabcellsep 0\tabcellsep 0\tabcellsep 0\\
Total\tabcellsep 22\tabcellsep 22\tabcellsep 100\%\\
\tabcellsep \tabcellsep \multicolumn{2}{l}{Source: Fieldwork Survey, 2012}\end{longtable} \par
 
\caption{\label{tab_1}Table 6 . 2 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{63} \par 
\begin{longtable}{P{0.21400709219858152\textwidth}P{0.19893617021276597\textwidth}P{0.18687943262411347\textwidth}P{0.042198581560283686\textwidth}P{0.2079787234042553\textwidth}}
\tabcellsep \multicolumn{2}{l}{Duration of}\tabcellsep \tabcellsep \\
\tabcellsep \multicolumn{2}{l}{Management}\tabcellsep Total\tabcellsep Percentage\\
\tabcellsep \multicolumn{2}{l}{Consultancy usage}\tabcellsep \tabcellsep \\
\tabcellsep Between\tabcellsep Between\tabcellsep \tabcellsep \\
\tabcellsep 3-5 years\tabcellsep 6-10 years\tabcellsep \tabcellsep \\
Willy \&Co\tabcellsep 2\tabcellsep 20\tabcellsep 22\tabcellsep 68.75\%\\
Tan Auditors\tabcellsep 0\tabcellsep 3\tabcellsep 3\tabcellsep 9.38\%\\
Kasegenya\tabcellsep 0\tabcellsep 2\tabcellsep 2\tabcellsep 6.25\%\\
Mawenzi\tabcellsep 0\tabcellsep 2\tabcellsep 2\tabcellsep 6.25\%\\
Security Group (T)\tabcellsep 0\tabcellsep 3\tabcellsep 3\tabcellsep 9.37\%\\
Total\tabcellsep 2\tabcellsep 30\tabcellsep 32\tabcellsep -\\
Percentage\tabcellsep 6.25\%\tabcellsep 93.75\%\tabcellsep -\tabcellsep 100\%\\
\tabcellsep \tabcellsep \multicolumn{3}{l}{Source: Fieldwork Survey, 2012}\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep © 2018 Global Journals\end{longtable} \par
 
\caption{\label{tab_2}Table 6 . 3 :}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{7} \par 
\begin{longtable}{P{0.11379310344827585\textwidth}P{0.16551724137931034\textwidth}P{0.21379310344827585\textwidth}P{0.1396551724137931\textwidth}P{0.21724137931034485\textwidth}}
\tabcellsep \tabcellsep 1: Activity Ratios\tabcellsep \tabcellsep \\
Ratio\tabcellsep Inventory Turnover\tabcellsep Receivables Turnover\tabcellsep Assets Turnover\tabcellsep Fixed Assets Turnover\\
Formula/ Year\tabcellsep Cogs Average Inventory\tabcellsep Sales Accounts Receivables\tabcellsep Sales Total Assets\tabcellsep Sales Total Fixed Assets\\
1999\tabcellsep 5.83\tabcellsep 34.34\tabcellsep 3.72\tabcellsep 9.61\\
2000\tabcellsep 6.61\tabcellsep 29.82\tabcellsep 4.78\tabcellsep 14.33\\
2001\tabcellsep 7.48\tabcellsep 47.71\tabcellsep 4.95\tabcellsep 13.98\\
2002\tabcellsep 9.80\tabcellsep 46.98\tabcellsep 5.04\tabcellsep 14.21\\
2003\tabcellsep 18.95\tabcellsep 48.34\tabcellsep 5.28\tabcellsep 13.85\\
2004\tabcellsep 18.28\tabcellsep 47.66\tabcellsep 5.44\tabcellsep 14.22\\
2005\tabcellsep 10.17\tabcellsep 43.49\tabcellsep 5.58\tabcellsep 14.60\\
2006\tabcellsep 10.51\tabcellsep 44.27\tabcellsep 5.68\tabcellsep 14.86\\
2007\tabcellsep 10.71\tabcellsep 45.03\tabcellsep 5.77\tabcellsep 15.12\\
2008\tabcellsep 10.90\tabcellsep 46.21\tabcellsep 5.92\tabcellsep 15.52\\
2009\tabcellsep 11.13\tabcellsep 47.41\tabcellsep 6.08\tabcellsep 15.92\\
2010\tabcellsep 11.36\tabcellsep 48.62\tabcellsep 6.23\tabcellsep 16.33\\
\tabcellsep \tabcellsep \tabcellsep \tabcellsep Fieldwork Survey, 2012\end{longtable} \par
 
\caption{\label{tab_3}Table 7 .}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{}
\end{longtable} \par
 
\caption{\label{tab_4}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{7} \par 
\begin{longtable}{P{0.85\textwidth}}
2018\end{longtable} \par
 
\caption{\label{tab_5}Table 7 .}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{}
\end{longtable} \par
 
\caption{\label{tab_7}}\end{figure}
 \begin{figure}[htbp]
\noindent\textbf{} \par 
\begin{longtable}{P{0.85\textwidth}}
Year\\
Volume XVIII Issue X Version I\\
( )\\
Global Journal of Management and Business Research\end{longtable} \par
  {\small\itshape [Note: A i]} 
\caption{\label{tab_8}}\end{figure}
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