Predicting the Profitability of Agricultural Enterprises Using Area-related Ratios

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F25%3A43911291" target="_blank" >RIV/60076658:12510/25:43911291 - 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/10.32725/978-80-7694-143-4.42" target="_blank" >10.32725/978-80-7694-143-4.42</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Predicting the Profitability of Agricultural Enterprises Using Area-related Ratios

Popis výsledku v původním jazyce

This study investigates the predictive ability of financial and area-related ratios in forecasting future asset profitability. The predictive modelling was conducted using the Random Forest algorithm. The analysis encompassed both conventional financial ratios andtheir modified counterparts. Specifically, the following indicators were examined: profit-toassets ratio, profit per hectare, sales-to-assets ratio, sales per hectare, debt-to-assets ratio, debt per hectare, fixed asset ratio, assets per hectare, and labour productivity. Empirical results indicate that profitability ratios, particularly the profit-to-assets ratio, exhibit strong predictive performance. Furthermore, area-related variants—such as profit per hectare and debt per hectare—demonstrated enhanced accuracy in certain scenarios. Nonetheless, thepractical applicability of these area-related indicators is constrained by challenges related to data availability and consistency.

Název v anglickém jazyce

Predicting the Profitability of Agricultural Enterprises Using Area-related Ratios

Popis výsledku anglicky

This study investigates the predictive ability of financial and area-related ratios in forecasting future asset profitability. The predictive modelling was conducted using the Random Forest algorithm. The analysis encompassed both conventional financial ratios andtheir modified counterparts. Specifically, the following indicators were examined: profit-toassets ratio, profit per hectare, sales-to-assets ratio, sales per hectare, debt-to-assets ratio, debt per hectare, fixed asset ratio, assets per hectare, and labour productivity. Empirical results indicate that profitability ratios, particularly the profit-to-assets ratio, exhibit strong predictive performance. Furthermore, area-related variants—such as profit per hectare and debt per hectare—demonstrated enhanced accuracy in certain scenarios. Nonetheless, thepractical applicability of these area-related indicators is constrained by challenges related to data availability and consistency.

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

2025

Kód důvěrnosti údajů

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

Název statě ve sborníku

INPROFORUM 2025. Proceedings of the 19th International Scientific Conference INPROFORUM. Economy under Pressure.

ISBN

978-80-7694-143-4

ISSN

2336-6788

e-ISSN

—

Počet stran výsledku

6

Strana od-do

344-349

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

6. 11. 2025

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

—