Detail publikace

Agriculture sector performance evaluation in terms of financial indicators: A comparison of Czech republic, Slovakia and western balkan states

HORNUNGOVÁ, J. MILICHOVSKÝ, F.

Originální název

Agriculture sector performance evaluation in terms of financial indicators: A comparison of Czech republic, Slovakia and western balkan states

Typ

článek v časopise ve Scopus, Jsc

Jazyk

angličtina

Originální abstrakt

Agriculture and food industry have become part of strategic areas for each country and each region of Europe. Important condition on companies in group A (according NACE classification) is fulfilling requirements of management in performance of financial area. Traditional financial indicators (calculated from accounting data) are still used to evaluate performance level, what have been considered to be the most appropriate approach over a long period of time in spite of different accounting and financial indicators. Themain objective is to find crucial factors in thefield of financial performance for agriculture companies in chosen region. Data from 10438 agricultural companies have been get from Amadeus database and analysed. For purpose of the paper there were used factor analysis, Pearson chi-square test for independence, and correspondence analysis. By application of factor analysis has reduced the basic set, originally formed by seven key financial indicators, into seven indexes according analysed countries. All observed factors were put into Pearson’s chi-square test to indicate the dependency between indexes and (1) company size and (2) NACE classification. Finally, there was applied correspondence analysis, by which were found out clusters of countries, industries and size.

Klíčová slova

financial performance indicators, agricultural companies, factor analysis, correspondence analysis

Autoři

HORNUNGOVÁ, J.; MILICHOVSKÝ, F.

Vydáno

2. 5. 2018

Nakladatel

Mendel University Press

Místo

Brno

ISSN

1211-8516

Periodikum

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Ročník

66

Číslo

2

Stát

Česká republika

Strany od

497

Strany do

507

Strany počet

11

URL

https://acta.mendelu.cz/66/2/0497/

BibTex

@article{BUT147202,
  author="Jana {Hornungová} and František {Milichovský}",
  title="Agriculture sector performance evaluation in terms of financial indicators: A comparison of Czech republic, Slovakia and western balkan states",
  journal="Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis",
  year="2018",
  volume="66",
  number="2",
  pages="497--507",
  doi="10.11118/actaun201866020497",
  issn="1211-8516",
  url="https://acta.mendelu.cz/66/2/0497/"
}