Agriculture sector performance evaluation in terms of financial indicators: A comparison of Czech republic, Slovakia and western balkan states

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F18%3APU127811" target="_blank" >RIV/00216305:26510/18:PU127811 - isvavai.cz</a>

Výsledek na webu

<a href="https://acta.mendelu.cz/media/pdf/actaun_2018066020497.pdf" target="_blank" >https://acta.mendelu.cz/media/pdf/actaun_2018066020497.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201866020497" target="_blank" >10.11118/actaun201866020497</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Agriculture sector performance evaluation in terms of financial indicators: A comparison of Czech republic, Slovakia and western balkan states

Popis výsledku v původním jazyce

Agriculture and food industry have become part of strategic areas for each country and each region of Europe. Important condition on companies in group A (according NACE classification) is fulfilling requirements of management in performance of financial area. Traditional financial indicators (calculated from accounting data) are still used to evaluate performance level, what have been considered to be the most appropriate approach over a long period of time in spite of different accounting and financial indicators. Themain objective is to find crucial factors in thefield of financial performance for agriculture companies in chosen region. Data from 10438 agricultural companies have been get from Amadeus database and analysed. For purpose of the paper there were used factor analysis, Pearson chi-square test for independence, and correspondence analysis. By application of factor analysis has reduced the basic set, originally formed by seven key financial indicators, into seven indexes according analysed countries. All observed factors were put into Pearson’s chi-square test to indicate the dependency between indexes and (1) company size and (2) NACE classification. Finally, there was applied correspondence analysis, by which were found out clusters of countries, industries and size.

Název v anglickém jazyce

Agriculture sector performance evaluation in terms of financial indicators: A comparison of Czech republic, Slovakia and western balkan states

Popis výsledku anglicky

Agriculture and food industry have become part of strategic areas for each country and each region of Europe. Important condition on companies in group A (according NACE classification) is fulfilling requirements of management in performance of financial area. Traditional financial indicators (calculated from accounting data) are still used to evaluate performance level, what have been considered to be the most appropriate approach over a long period of time in spite of different accounting and financial indicators. Themain objective is to find crucial factors in thefield of financial performance for agriculture companies in chosen region. Data from 10438 agricultural companies have been get from Amadeus database and analysed. For purpose of the paper there were used factor analysis, Pearson chi-square test for independence, and correspondence analysis. By application of factor analysis has reduced the basic set, originally formed by seven key financial indicators, into seven indexes according analysed countries. All observed factors were put into Pearson’s chi-square test to indicate the dependency between indexes and (1) company size and (2) NACE classification. Finally, there was applied correspondence analysis, by which were found out clusters of countries, industries and size.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

2464-8310

Svazek periodika

66

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

11

Strana od-do

497-507

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85047603934