2017
Evaluation of Selected Aspects of Enterprises in the Construction Industry: a Research Study from the Olomouc Region
MEIXNEROVÁ, Lucie a Michal KRAJŇÁKZákladní údaje
Originální název
Evaluation of Selected Aspects of Enterprises in the Construction Industry: a Research Study from the Olomouc Region
Autoři
MEIXNEROVÁ, Lucie a Michal KRAJŇÁK
Vydání
Proceedings of the 8th International Scientific Conference Finance and Performance of Firms in Science, Education and Practice, od s. 653-667, 2017
Další údaje
Jazyk
angličtina
Typ výsledku
Stať ve sborníku
Obor
50202 Applied Economics, Econometrics
Utajení
není předmětem státního či obchodního tajemství
Organizační jednotka
Moravská vysoká škola Olomouc
ISBN
978-80-7454-653-2
Klíčová slova anglicky
Small and Medium-Sized Enterprises;International Accounting Harmonization;Construction;Profitability Indicators;Profit or Loss
Změněno: 30. 4. 2021 13:05, Ing. Michaela Nováková
Anotace
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.