Publication details

Analýza vývoje českého průmyslu v letech 2002 - 2006 z pohledu institucionálních sektorů.

Title in English Analysis of the financial development of the Czech industrial enterprises in period 2002-2006 in institutional (three-sector) classification.
Authors

SEDLÁČEK Jaroslav

Year of publication 2007
Type Article in Proceedings
Conference Ekonomika firiem 2007
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords financial analysis; enterprises; institutional (three-sector) classification; equity; liabilities; economic value aded; financial leverage;
Description This contribution examines the factors that influenced the financial development of the Czech industrial enterprises in period 2002-2006 in institutional (three-sector) classification. Financial situation of the enterprises is analyzed by the help of vertical analyses, pyramidal decomposition of Du Pont equations and indicator EVA. The analyses showed, that substantial share on a creation of economic value added in the common Czech industrial company have internal and external factors namely reducing costs, price of credit capital and legal entity income tax.

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