In food processing factories, especially when dealing with perishable items, managing inventory is crucial as it impacts sales, quality, and customer satisfaction. However, inventory management is often complicated by the costs and intricacies of the supply chain. This research aims to create a conceptual model that connects the costs and complexities of the supply chain with satisfaction, sales, and quality through optimized inventory management. The study involves a case analysis of thirteen food processing factories, using a structured questionnaire for data collection. To validate the proposed framework, PLS-SEM was employed. The framework addressed five key research questions, and the results confirmed that inventory management is essential for maintaining quality, sales, and satisfaction, and that supply chain costs and complexity influence inventory management.

This study aims to present further evidence of cost stickiness by employing Selling, General, and Administrative (SG&A) costs. It also provides empirical evidence on the effect of audit committee meetings and audit quality on cost stickiness. The study used data from listed companies on the Saudi Arabian stock exchange during 2015–2019. Based on pooled panel data regression, the study proves that the SG&A costs are sticky. The results show the level of SG&A costs increases more with an increase in sales revenue (activity) while it decreases less with an equivalent reduction in sales revenue (activity). Also, this study finds that the frequency of audit committee meetings decreases the magnitude stickiness of SG&A costs, which supports the view that frequent meetings of AC significantly enhance its overseeing function and effectiveness. The study further reveals that audit quality “by BIG4 audit firms” is not related to reduced cost stickiness. This result implies that there is no difference in CS between companies audited by BIG4 or by non-BIG4. In general, the research highlights the importance of AC diligence (i.e., meetings) in improving its effectiveness and controlling management’s discretions affecting the cost structure in the context of sticky cost behavior.

Electronic commerce is a way of sale that has come to stay. It helps companies to overcome physical barriers, and in theory, it increases their sales. However, does electronic commerce have any impact on the firms' revenue? This research sought the answer by employing OLS and quantile regressions in a sample of 2164 Peruvian retail firms. The dataset was obtained through the INEI economic survey of 2019, which was the last one. For methodological purposes, electronic commerce was compared against the other sales channels employed by the studied firms. It was found that electronic commerce positively impacted the income in firms with more enormous revenues but was still low compared with traditional commerce forms.