Publication details

Ekonomická efektivnost a její měření při využití standardních účetních výkazů

Title in English The Economic Effectiveness and its Evaluaton Using the Standardized Accounting Statements
Authors

KRIŠTOF Martin

Year of publication 2006
Type Article in Proceedings
Conference Vývojové tendence podniků II, Svazek I
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords Structural Funds; Operational Programme; grant; favorable loan; eligible applicant
Description The measurement of economic effectiveness and its evaluation is one of important base for evaluation of company competitveness. Because of a large sample of companies, only standard accounting statements are available and therefore it is necessary to take into consideration that financial analysis is based on historical data. However, this analysis is still very important due to the possibility of comparison and relatively quick performance of such an analysis. The analysis included in this article follows the analysis performed in the year 2005 and is enlarged with one important aspect – nearly half of the sample of companies acquired a grant from the Structural Funds in the frame of several Operational programmes.T The aim of this article is the evaluation of standardised accounting statements for the evaluation of a company effectiveness and its benchmarking with a related branch or with a group of most successful companies.
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