International Journal of

Business & Management Studies

ISSN 2694-1430 (Print), ISSN 2694-1449 (Online)
DOI: 10.56734/ijbms
Evaluation of Asset and Liability Management of Companies in Malaysia with Goal Programming Model



The management of assets and cash flows to reduce the financial risk of an organization can be studied with asset and liability management (ALM). Since an organization has multiple goals to consider, a multi-criteria decision making (MCDM) with goal programming model can be adopted to study the financial strength while obtaining an optimal solution which satisfies the objectives and constraints. This study is aiming at developing a goal programming model to examine the financial management of a technology company, Malaysian Pacific Industries Berhad (MPI) with reference to various goals such as total assets, total liabilities, total equity, profit, earnings and total goal achievement. From this study, it is able to conclude that MPI has achieved all the goals according to the optimal solution from the goal programming model. Moreover, potential improvements of these target values are obtained to maximize assets, equity, profit and total goal achievements. The significance of this study is the identification of the financial position and improvement potentials for MPI in Malaysia.