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Analysis of Selected Profitability Ratios in the Agricultural Sector

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F19%3A81088" target="_blank" >RIV/60460709:41110/19:81088 - isvavai.cz</a>

  • Result on the web

    <a href="https://online.agris.cz/archive/2019/3/1" target="_blank" >https://online.agris.cz/archive/2019/3/1</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.7160/aol.2019.110301" target="_blank" >10.7160/aol.2019.110301</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Analysis of Selected Profitability Ratios in the Agricultural Sector

  • Original language description

    The paper deals with the analysis of selected profitability indicators of Czech agricultural businesses of legal entities and their subcomponents, based on DuPont analysis. The effect of asset turnover ratio, net profit margin ratio and equity multiplier on the value of return on equity (ROE) and return on assets (ROA) is studied in relation to the legal form and size group. The analysis of the effect of sub-indicators is performed by way of a correlation analysis. Furthermore, the assumption about the influence of sub-components indicators on synthetic profitability ratios is verified. The panel data set we used was obtained from the Amadeus database. The analytical section is based upon accounting statements of agricultural businesses of legal entities in the Czech Republic within the period from 2011 to 2015. The analysis is based on the calculated values of ROA and ROE, including partial values of the sub-components indicator, by using DuPont analysis. The differences between the groups of busine

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50202 - Applied Economics, Econometrics

Result continuities

  • Project

    <a href="/en/project/QK1920398" target="_blank" >QK1920398: Duality in Czech Agriculture: Advantage or Disadvantage for New Generation Agriculture?</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2019

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    AGRIS on-line Papers in Economics and Informatics

  • ISSN

    1804-1930

  • e-ISSN

    1804-1930

  • Volume of the periodical

    11

  • Issue of the periodical within the volume

    3

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    10

  • Pages from-to

    3-12

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-85074523177