FAKTORY OVLIVŇUJÍCÍ VÝKONNOST PODNIKU – ANALÝZA EMPIRICKÝCH DAT

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F20%3A43960720" target="_blank" >RIV/49777513:23510/20:43960720 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.trendypodnikani.cz/clanky/archiv/" target="_blank" >https://www.trendypodnikani.cz/clanky/archiv/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.24132/jbt.2020.10.4.34_40" target="_blank" >10.24132/jbt.2020.10.4.34_40</a>

Jazyk výsledku

čeština

Název v původním jazyce

FAKTORY OVLIVŇUJÍCÍ VÝKONNOST PODNIKU – ANALÝZA EMPIRICKÝCH DAT

Popis výsledku v původním jazyce

The question of business performance assessment has been discussed by many researchers. Some resulting indicators of business performance can be applied in all enterprises (e.g. ROE, ROA), some have limited use (e.g. Tobin´s Q). This paper focuses on finding the aspects (indicators), that could affect business performance itself, rather than to propose new indicators of business performance. The results of this analysis could help the management of enterprise to focus on the right objectives in the future. The research adopted quantitative approach. It is based on analysis of fourteen indicators (i.e. their values) processed in order to prove or disprove their statistical interrelationship with chosen performance indicators (ROE, ROS). The dataset, describing 784 large enterprises in the Czech Republic, was downloaded from Albertina – Gold edition. Data were statistically tested using Spearman´s correlation coefficient. Findings of this research indicate that in the case of few indicators (such as Equity or Total debt in the case of ROS) the relationship can be proven. These indicators are presented, and results are discussed in the paper, together with the possible future research.

Název v anglickém jazyce

FACTORS AFFECTING BUSINESS PERFORMANCE – ANALYSIS OF EMPIRICAL DATA

Popis výsledku anglicky

The question of business performance assessment has been discussed by many researchers. Some resulting indicators of business performance can be applied in all enterprises (e.g. ROE, ROA), some have limited use (e.g. Tobin´s Q). This paper focuses on finding the aspects (indicators), that could affect business performance itself, rather than to propose new indicators of business performance. The results of this analysis could help the management of enterprise to focus on the right objectives in the future. The research adopted quantitative approach. It is based on analysis of fourteen indicators (i.e. their values) processed in order to prove or disprove their statistical interrelationship with chosen performance indicators (ROE, ROS). The dataset, describing 784 large enterprises in the Czech Republic, was downloaded from Albertina – Gold edition. Data were statistically tested using Spearman´s correlation coefficient. Findings of this research indicate that in the case of few indicators (such as Equity or Total debt in the case of ROS) the relationship can be proven. These indicators are presented, and results are discussed in the paper, together with the possible future research.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

Trendy v podnikání

ISSN

1805-0603

e-ISSN

—

Svazek periodika

10

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

7

Strana od-do

34-40

Kód UT WoS článku

—

EID výsledku v databázi Scopus

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