Development of Costs of Capital Employed in Fixed Assets and Inventories

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21630%2F18%3A00327684" target="_blank" >RIV/68407700:21630/18:00327684 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Development of Costs of Capital Employed in Fixed Assets and Inventories
Original language description
Current concept of enterprise performance does not take into account only traditional accounting items but it is widespread to economic items as economic cost or profit leading to economic value added. The enterprise productivity cannot be anymore analysed only from the point of view of efficiency production factor consumption. The level of costs of capital employed has to be added to analyses and decision making processes. Capital is mainly used for financing fixed assets but high level of inventories holds capital as well. This paper is focused on the development of costs of capital employed in fixed assets and inventories. The analysis is based on data collected by Czech Statistical Office for each industry branch from CZ-NACE C. Level of capital employed differs according to enterprise size or industry branch. Modern approaches as lean management or coming industry 4.0 influence the level of capital employed in enterprises. Graphical analysis based on time series will show if this influence is already observable on enterprise data in the Czech Republic.
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
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Conference Proceedings of the 12th International Days of Statistics and Economics
ISBN
978-80-87990-14-8
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
833-841
Publisher name
Libuše Macáková, MELANDRIUM
Place of publication
Slaný
Event location
Praha
Event date
Sep 6, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000455809400083

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