Profitability of agricultural entities in countries of Visegrad group

HVOZDENSKÁ, Jana. Profitability of agricultural entities in countries of Visegrad group. In European Financial Systems 2019. Proceedings of the 16th International Scientific Conference. Brno: Masaryk University, 2019, s. 172-177. ISBN 978-80-210-9338-6.

Základní údaje

Originální název

Profitability of agricultural entities in countries of Visegrad group

Autoři

HVOZDENSKÁ, Jana

Vydání

Brno, European Financial Systems 2019. Proceedings of the 16th International Scientific Conference, od s. 172-177, 6 s. 2019

Nakladatel

Masaryk University

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Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50204 Business and management

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/19:00111185

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-9338-6

UT WoS

000503222600020

Klíčová slova anglicky

financial analysis; agricultural enterprises; financial reports; profitability indicators

Příznaky

Mezinárodní význam, Recenzováno

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Anotace

V originále

Based on selected individual data obtained from Farm Accountancy Data Network database the output efficiency of agricultural entities in countries of Visegrad Group is evaluated. This paper deals with the relationship between the profitability indicators as return on assets, return on equity, return on sales and the milk yields of agricultural entities in the states. The entities were divided into size categories according to outputs. The aim of the paper is to confirm the relationship between the indicators of profitability, the milk yields and the size of farming units. The survey results show that the profitability indicators with unit size are decreasing, milk yields on the other hand are increasing, however they are not unambiguous.