Descriptive Analysis and Spatial Projection of Performance among the Small and Middle Enterprises in the Olomouc Region in the Czech Republic in the Context of Accounting and Tax Legislation

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F15%3A%230000234" target="_blank" >RIV/26867184:_____/15:#0000234 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.sciencedirect.com/science/article/pii/S2212567115016640" target="_blank" >http://www.sciencedirect.com/science/article/pii/S2212567115016640</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/S2212-5671(15)01664-0" target="_blank" >10.1016/S2212-5671(15)01664-0</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Descriptive Analysis and Spatial Projection of Performance among the Small and Middle Enterprises in the Olomouc Region in the Czech Republic in the Context of Accounting and Tax Legislation

Popis výsledku v původním jazyce

The subject of the article is also determination of key issues related to accounting and tax legislation, including the monitoring of financial indicators, for example return on equity (ROE) and return on assets (ROA), indicators of cash flow (CF). Financial analysis is an essential resource accounting, as a basis for calculating the indicators, which provide a complete picture of the economic situation of the company. The quality of accounting (financial) statements of the company depends on the quality of financial indicators and their predictive ability. It is therefore important for the company and the financial analysis that is part of the financial statements. In this context are also explored areas: performance-production (power and influence ofaccounting legislation), organizational and sectoral level (NACE) and the production (number of employees), building on existing theory and practice in relation to accounting and tax legislation in terms of the Czech Republic and its cha

Název v anglickém jazyce

Descriptive Analysis and Spatial Projection of Performance among the Small and Middle Enterprises in the Olomouc Region in the Czech Republic in the Context of Accounting and Tax Legislation

Popis výsledku anglicky

The subject of the article is also determination of key issues related to accounting and tax legislation, including the monitoring of financial indicators, for example return on equity (ROE) and return on assets (ROA), indicators of cash flow (CF). Financial analysis is an essential resource accounting, as a basis for calculating the indicators, which provide a complete picture of the economic situation of the company. The quality of accounting (financial) statements of the company depends on the quality of financial indicators and their predictive ability. It is therefore important for the company and the financial analysis that is part of the financial statements. In this context are also explored areas: performance-production (power and influence ofaccounting legislation), organizational and sectoral level (NACE) and the production (number of employees), building on existing theory and practice in relation to accounting and tax legislation in terms of the Czech Republic and its cha

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Procedia Economics and Finance

ISBN

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ISSN

2212-5671

e-ISSN

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Počet stran výsledku

7

Strana od-do

528-534

Název nakladatele

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Místo vydání

—

Místo konání akce

Neuvedeno

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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