Detailed Information on Publication Record
2017
Evaluation of Selected Aspects of Enterprises in the Construction Industry: a Research Study from the Olomouc Region
MEIXNEROVÁ, Lucie and Michal KRAJŇÁKBasic information
Original name
Evaluation of Selected Aspects of Enterprises in the Construction Industry: a Research Study from the Olomouc Region
Authors
MEIXNEROVÁ, Lucie and Michal KRAJŇÁK
Edition
Proceedings of the 8th International Scientific Conference Finance and Performance of Firms in Science, Education and Practice, p. 653-667, 2017
Other information
Language
English
Type of outcome
Stať ve sborníku
Field of Study
50202 Applied Economics, Econometrics
Confidentiality degree
není předmětem státního či obchodního tajemství
Organization unit
Moravian Business College Olomouc
ISBN
978-80-7454-653-2
Keywords in English
Small and Medium-Sized Enterprises;International Accounting Harmonization;Construction;Profitability Indicators;Profit or Loss
Změněno: 30/4/2021 13:05, Ing. Michaela Nováková
Abstract
V originále
The paper deals with the evaluation of selected aspects and their mutual connections in small and medium-sized enterprises in the Olomouc region of the Czech Republic in the field of construction in the years 2009-2015. These indicators from the field of finance are obtained from financial reports. The aim of this paper is to identify and evaluate whether there are dependencies between these indicators in the context of domestic and international environment by using selected methods. Research findings confirm that there is a dependency for example between cash flows and profitability. Small and medium-sized enterprises with an international connection in particular have a significant potential. The growing global nature of economy also affects the accounting field in terms of the use of international financial reporting standards. In the paper, the methods of regression and correlation analysis as well as the methods of analysis, synthesis and comparison are used.