Comparison of analysis deviation methods for the multiplicative operations

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10240032" target="_blank" >RIV/61989100:27510/18:10240032 - isvavai.cz</a>

Výsledek na webu

<a href="https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf" target="_blank" >https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Comparison of analysis deviation methods for the multiplicative operations

Popis výsledku v původním jazyce

This paper is dedicated to comparison of analysis deviation methods for the multiplicative operations. Evaluation of financial performance belongs to key activities of each company. The importance of the performance concept is widely recognized, it is one of the tools, knowing which helps to manage a company efficiently. Decomposition analysis is also very important. Decomposition analysis helps to analyze the factors affecting selected key measures and quantify their impact on the key measures. In this paper five basic methods of analysis of deviations will be compare - gradual change method, decomposition method with a residue, logarithmic method, functional method and integral method. The aim of this paper is to compare analysis deviation methods for the multiplicative operations used for quantification of the influence of the component indicators to base indicator and verify if using of these five methods leads to the same results. Methods of analysis of deviations will be applied to return on equity (ROE) indicator of manufacturing industry of the Czech Republic and according these five methods main factors will be find and influence of these factors will be quantified. Annual data will be taken from Ministry of industry of the Czech Republic.

Název v anglickém jazyce

Comparison of analysis deviation methods for the multiplicative operations

Popis výsledku anglicky

This paper is dedicated to comparison of analysis deviation methods for the multiplicative operations. Evaluation of financial performance belongs to key activities of each company. The importance of the performance concept is widely recognized, it is one of the tools, knowing which helps to manage a company efficiently. Decomposition analysis is also very important. Decomposition analysis helps to analyze the factors affecting selected key measures and quantify their impact on the key measures. In this paper five basic methods of analysis of deviations will be compare - gradual change method, decomposition method with a residue, logarithmic method, functional method and integral method. The aim of this paper is to compare analysis deviation methods for the multiplicative operations used for quantification of the influence of the component indicators to base indicator and verify if using of these five methods leads to the same results. Methods of analysis of deviations will be applied to return on equity (ROE) indicator of manufacturing industry of the Czech Republic and according these five methods main factors will be find and influence of these factors will be quantified. Annual data will be taken from Ministry of industry of the Czech Republic.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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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 statě ve sborníku

European Financial Systems 2018 : proceedings of the 15th international scientific conference : June 25-26, 2018, Brno, Czech Republic

ISBN

978-80-210-8980-8

ISSN

—

e-ISSN

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Počet stran výsledku

8

Strana od-do

559-566

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

25. 6. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000462948800072