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Material Saving Strategies, Technologies and Effects on Return on Sales

Authors: Jasna Prester, Najla Podrug, Davor Filipović


Manufacturing companies invest a significant amount of sales into material resources for production. In our sample, 58% of sales is used for manufacturing inputs, while only 24% of sales is used for salaries. This means that if a company is looking to reduce costs, the greater potential is in reduction of material costs than downsizing. This research shows that manufacturing companies in Croatia did realize material savings in last three years. It is also shown by which technologies they achieved materials cost savings. Through literature research, we found research gap as to which technologies reduce material consumption. As methodology of research four regression analyses are used to prove our findings.

Keywords: technologies, Croatia, materials savings strategies, return on sales

Digital Object Identifier (DOI):

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