Detail publikace

Key Financial Indicators by the Size of the Construction Company - Czech Study

VÍTKOVÁ, E. KOCOURKOVÁ, G.

Originální název

Key Financial Indicators by the Size of the Construction Company - Czech Study

Typ

článek v časopise ve Web of Science, Jimp

Jazyk

angličtina

Originální abstrakt

Statistical data on the values of financial indicators in individual fields in the Czech Republic are provided by the Ministry of Industry and Trade. Updated values are issued quarterly. However, within the statistical samples, there are on average 34 companies focusing on construction. Moreover, no document specifies the size of the companies. Although the scientific literature provides basic financial rules, this research has confirmed that companies of different sizes show different values of financial indicators. For this reason, one of the aims of the research described in the article was to verify the hypothesis that companies of different sizes have different approaches to financial management and the other aims was to focus on correlating data on key financial indicators of individual sizes of companies with statistics provided by the Ministry of Industry and Trade. Basic methods of financial analysis (vertical analysis), selected ratios and basic statistical methods, which include correlation analysis, were used. The analysis was performed on 30 samples of construction companies, which were divided by size into small, medium and large. The outputs of the research will be further used for the follow-up research.

Klíčová slova

equity; foreign capital; fixed assets; current assets; current liquidity, construction industry

Autoři

VÍTKOVÁ, E.; KOCOURKOVÁ, G.

Vydáno

30. 6. 2021

Nakladatel

CEER, University of Zielona Góra

Místo

Polsko

ISSN

2450-8594

Periodikum

Civil and Environmental Engineering Reports

Ročník

2021

Číslo

2

Stát

Polská republika

Strany od

85

Strany do

104

Strany počet

20

URL

https://ceer.com.pl/resources/html/article/details?id=215650

Plný text v Digitální knihovně

http://hdl.handle.net/11012/200863

BibTex

@article{BUT171572,
  author="Eva {Vítková} and Gabriela {Kocourková}",
  title="Key Financial Indicators by the Size of the Construction Company - Czech Study",
  journal="Civil and Environmental Engineering Reports",
  year="2021",
  volume="2021",
  number="2",
  pages="85--104",
  doi="10.2478/ceer-2021-0021",
  issn="2450-8594",
  url="https://ceer.com.pl/resources/html/article/details?id=215650"
}