Components of the Financial Performance of Agricultural Enterprises

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00179166" target="_blank" >RIV/62156489:43110/11:00179166 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Components of the Financial Performance of Agricultural Enterprises

Popis výsledku v původním jazyce

Financial performance of agricultural enterprises is discussed mainly in relation to agricultural subsidies policy of the Government. Agriculture is undoubtedly a specific sector of the national economy because the market conditions do not ensure a settlement of production costs of agricultural commodities. Than the most of agricultural enterprises have negative financial performance measured with the Economic Value Added (EVA). The aim of this paper is to identify and determine the main factors influencing the value of the EVA indicator in agricultural enterprises while the analysis is focused especially on four variables directly entering the calculation of economic value added. But the fact that these four variables are functions of other variableshas to be also taken into account. Constructed multi-dimensional regression model corresponds with the fundamental logic of the calculation of economic value added. It has been observed that the strongest influence on the value of EVA sta

Název v anglickém jazyce

Components of the Financial Performance of Agricultural Enterprises

Popis výsledku anglicky

Financial performance of agricultural enterprises is discussed mainly in relation to agricultural subsidies policy of the Government. Agriculture is undoubtedly a specific sector of the national economy because the market conditions do not ensure a settlement of production costs of agricultural commodities. Than the most of agricultural enterprises have negative financial performance measured with the Economic Value Added (EVA). The aim of this paper is to identify and determine the main factors influencing the value of the EVA indicator in agricultural enterprises while the analysis is focused especially on four variables directly entering the calculation of economic value added. But the fact that these four variables are functions of other variableshas to be also taken into account. Constructed multi-dimensional regression model corresponds with the fundamental logic of the calculation of economic value added. It has been observed that the strongest influence on the value of EVA sta

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

2011

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

11

Strana od-do

57-67

Kód UT WoS článku

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EID výsledku v databázi Scopus

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