Analýza faktorů ovlivňujících finanční výkonnost českých průmyslových podniků.
| Title in English | THE ANALYSIS OF FACTORS INFLUENCED FINANCIAL EFFICIENCY OF CZECH INDUSTRIAL ENTERPRISES |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Periodical |
| Magazine / Source | Vědecký časopis Periodica Academica |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | efficiency of enterprises; return on assets; return on equity; factors of growth; financial burden of enterprises; equity; revenues; earnings after taxes; earnings before taxes; earnings before interest and taxes; the influences on the efficiency; macroeconomic financial factors; price of credit capital; legal entity income tax; accounting data; ratios |
| Description | The efficiency of the Czech companies in period 1997-2007, measured by return on capital and revenues did not develop very favorably, until the year 2000, when come the turn. This contribution examines the factors that influenced this development and indicates the ways pointing to improvement. The analyses showed that substantial share on a creation of economic value added in the common Czech industrial company has macroeconomic policy, accepted in the field of the price of credit capital and of legal entity income tax. The accelerator of the growth of financial efficiency of the enterprises will be presently internal factors that are in the investment into the new products and technologies, which provide higher improvement of assets and capital. |