Kurzfassung
Das ‚Zero Inventory‘-Konzept postuliert, dass Unternehmen mit tiefen Lagerbeständen bessere finanzielle Ergebnisse erzielen. Die vorliegende Studie untersucht insgesamt 5.735 Geschäftsjahre mitteleuropäischer Industrieunternehmen auf den Zusammenhang zwischen Lagerbestand und Unternehmenserfolg. Die Resultate widersprechen dem ‚Zero Inventory‘-Konzept und zeigen, dass Unternehmen mit tiefen Lagerbeständen signifikant schlechtere finanzielle Ergebnisse erwirtschaften, als Unternehmen mit mittlerem und hohem Lagerbestand.
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