Development of Costs of Capital Employed in Fixed Assets and Inventories

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Development of Costs of Capital Employed in Fixed Assets and Inventories

Popis výsledku v původním jazyce

Current concept of enterprise performance does not take into account only traditional accounting items but it is widespread to economic items as economic cost or profit leading to economic value added. The enterprise productivity cannot be anymore analysed only from the point of view of efficiency production factor consumption. The level of costs of capital employed has to be added to analyses and decision making processes. Capital is mainly used for financing fixed assets but high level of inventories holds capital as well. This paper is focused on the development of costs of capital employed in fixed assets and inventories. The analysis is based on data collected by Czech Statistical Office for each industry branch from CZ-NACE C. Level of capital employed differs according to enterprise size or industry branch. Modern approaches as lean management or coming industry 4.0 influence the level of capital employed in enterprises. Graphical analysis based on time series will show if this influence is already observable on enterprise data in the Czech Republic.

Název v anglickém jazyce

Development of Costs of Capital Employed in Fixed Assets and Inventories

Popis výsledku anglicky

Current concept of enterprise performance does not take into account only traditional accounting items but it is widespread to economic items as economic cost or profit leading to economic value added. The enterprise productivity cannot be anymore analysed only from the point of view of efficiency production factor consumption. The level of costs of capital employed has to be added to analyses and decision making processes. Capital is mainly used for financing fixed assets but high level of inventories holds capital as well. This paper is focused on the development of costs of capital employed in fixed assets and inventories. The analysis is based on data collected by Czech Statistical Office for each industry branch from CZ-NACE C. Level of capital employed differs according to enterprise size or industry branch. Modern approaches as lean management or coming industry 4.0 influence the level of capital employed in enterprises. Graphical analysis based on time series will show if this influence is already observable on enterprise data in 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

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conference Proceedings of the 12th International Days of Statistics and Economics

ISBN

978-80-87990-14-8

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

833-841

Název nakladatele

Libuše Macáková, MELANDRIUM

Místo vydání

Slaný

Místo konání akce

Praha

Datum konání akce

6. 9. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000455809400083