Capital Productivity and Cost Structure: Analysis of Firm Level Data

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F24%3A43908943" target="_blank" >RIV/60076658:12510/24:43908943 - isvavai.cz</a>

Výsledek na webu

<a href="https://inproforum.ef.jcu.cz/artkey/inf-990000-0900_Proceedings.php" target="_blank" >https://inproforum.ef.jcu.cz/artkey/inf-990000-0900_Proceedings.php</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.32725/978-80-7694-102-1.38" target="_blank" >10.32725/978-80-7694-102-1.38</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Capital Productivity and Cost Structure: Analysis of Firm Level Data

Popis výsledku v původním jazyce

Capital productivity is one of the factors that can influence the cost structure offirms. Firms are interested in using their capital as efficiently as possible to achieve higherproductivity and reduce the cost per unit of output, thereby improving their competitivenessand profitability of the firm. The aim of this paper was to assess if the change in capitalproductivity has an impact on the cost structure in terms of personnel costs and material costsfor manufacturing firms (textile industry) in EU 27 countries. An empirical study of 1407textile firms showed that capital productivity is affected by the amount of tangible andintangible fixed assets acquired. It was found that over the period under study, as the size offixed assets increased, firms were able to increase capital productivity and to use newlyacquired assets more efficiently to increase firm revenues. The impact of the change in capitalproductivity of enterprises on the change in the share of personnel costs and share of materialcosts has not been found.

Název v anglickém jazyce

Capital Productivity and Cost Structure: Analysis of Firm Level Data

Popis výsledku anglicky

Capital productivity is one of the factors that can influence the cost structure offirms. Firms are interested in using their capital as efficiently as possible to achieve higherproductivity and reduce the cost per unit of output, thereby improving their competitivenessand profitability of the firm. The aim of this paper was to assess if the change in capitalproductivity has an impact on the cost structure in terms of personnel costs and material costsfor manufacturing firms (textile industry) in EU 27 countries. An empirical study of 1407textile firms showed that capital productivity is affected by the amount of tangible andintangible fixed assets acquired. It was found that over the period under study, as the size offixed assets increased, firms were able to increase capital productivity and to use newlyacquired assets more efficiently to increase firm revenues. The impact of the change in capitalproductivity of enterprises on the change in the share of personnel costs and share of materialcosts has not been found.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název statě ve sborníku

INPROFORUM 2024. Proceedings of the 18th International Scientific Conference INPROFORUM. Entrepreneurship for Sustainability

ISBN

978-80-7694-102-1

ISSN

—

e-ISSN

2336-6788

Počet stran výsledku

6

Strana od-do

264-269

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

7. 11. 2024

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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