Comparison of analysis deviation methods for the multiplicative operations

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10240032" target="_blank" >RIV/61989100:27510/18:10240032 - isvavai.cz</a>
Result on the web
<a href="https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf" target="_blank" >https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Comparison of analysis deviation methods for the multiplicative operations
Original language description
This paper is dedicated to comparison of analysis deviation methods for the multiplicative operations. Evaluation of financial performance belongs to key activities of each company. The importance of the performance concept is widely recognized, it is one of the tools, knowing which helps to manage a company efficiently. Decomposition analysis is also very important. Decomposition analysis helps to analyze the factors affecting selected key measures and quantify their impact on the key measures. In this paper five basic methods of analysis of deviations will be compare - gradual change method, decomposition method with a residue, logarithmic method, functional method and integral method. The aim of this paper is to compare analysis deviation methods for the multiplicative operations used for quantification of the influence of the component indicators to base indicator and verify if using of these five methods leads to the same results. Methods of analysis of deviations will be applied to return on equity (ROE) indicator of manufacturing industry of the Czech Republic and according these five methods main factors will be find and influence of these factors will be quantified. Annual data will be taken from Ministry of industry of the Czech Republic.
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
European Financial Systems 2018 : proceedings of the 15th international scientific conference : June 25-26, 2018, Brno, Czech Republic
ISBN
978-80-210-8980-8
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
559-566
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jun 25, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000462948800072

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