Analysis of the financial indicators in companies affected by the circular economy

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F20%3A43901772" target="_blank" >RIV/60076658:12510/20:43901772 - isvavai.cz</a>
Result on the web
<a href="http://ocs.ef.jcu.cz/files/site/INPROFORUM%202020_ConferenceProceeding.pdf" target="_blank" >http://ocs.ef.jcu.cz/files/site/INPROFORUM%202020_ConferenceProceeding.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Analysis of the financial indicators in companies affected by the circular economy
Original language description
Circular economics is a system in which production systems are closed in relation to resources, where these resources are reused. This can occur in material flows, energy flows and more. This paper primarily deals with the analysis of financial indicators (total amount of assets, total amount of fixed assets, current assets, owner´s equity, liabilities, costs and revenues) for companies that have implemented elements of circular economy in comparison with companies that do not have implemented the elements of circular economies. It was found that certain financial indicators are influenced by the implementation of elements of the circular economy. These are indicators of current assets and owners' equity. Significant differences in other financial indicators were found in the breakdown of companies according to the established individual elements of the circular economy, such as backup of plastic packaging, increasing the life of packaging; recycling and re-use of waste; and use of renewable resources, specifically for the indicator total assets, fixed assets, liabilities, operational revenues and operational costs.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 14th International Scientific Conference INPROFORUM: Business Cycles – more than Economic Phenomena
ISBN
978-80-7394-824-5
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
64-69
Publisher name
University of South Bohemia in České Budějovice, Faculty of Economics
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 5, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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