Capital Productivity and Cost Structure: Analysis of Firm Level Data

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F24%3A43908943" target="_blank" >RIV/60076658:12510/24:43908943 - isvavai.cz</a>
Result on the web
<a href="https://inproforum.ef.jcu.cz/artkey/inf-990000-0900_Proceedings.php" target="_blank" >https://inproforum.ef.jcu.cz/artkey/inf-990000-0900_Proceedings.php</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.32725/978-80-7694-102-1.38" target="_blank" >10.32725/978-80-7694-102-1.38</a>

Result language
angličtina
Original language name
Capital Productivity and Cost Structure: Analysis of Firm Level Data
Original language description
Capital productivity is one of the factors that can influence the cost structure offirms. Firms are interested in using their capital as efficiently as possible to achieve higherproductivity and reduce the cost per unit of output, thereby improving their competitivenessand profitability of the firm. The aim of this paper was to assess if the change in capitalproductivity has an impact on the cost structure in terms of personnel costs and material costsfor manufacturing firms (textile industry) in EU 27 countries. An empirical study of 1407textile firms showed that capital productivity is affected by the amount of tangible andintangible fixed assets acquired. It was found that over the period under study, as the size offixed assets increased, firms were able to increase capital productivity and to use newlyacquired assets more efficiently to increase firm revenues. The impact of the change in capitalproductivity of enterprises on the change in the share of personnel costs and share of materialcosts has not been found.
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
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
INPROFORUM 2024. Proceedings of the 18th International Scientific Conference INPROFORUM. Entrepreneurship for Sustainability
ISBN
978-80-7694-102-1
ISSN
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e-ISSN
2336-6788
Number of pages
6
Pages from-to
264-269
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 7, 2024
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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