Analýza vývoje finanční výkonnosti podniků v České republice

Year, pages: 2007, 3 - 18

The financial efficiency of the Czech companies in the period 1996 – 2005, measured by return on capital and revenues did not develop very favourably, until the year 2000, when things changed to favourable development. This article examines the factors that influenced this development and indicates the ways pointing to improvement. The analyses showed that substantial share on a creation of economic value added in the average Czech industrial company has macro-economic policy, launched in the areas of the price of loan capital and of legal entity income tax. The accelerator of the growth of financial efficiency of the enterprises will be internal factors disregarded in this analysis, that include the new products and technologies, which are conductive to decrease the share of costs on revenues.

Sedláček, J. 2007. Analýza vývoje finanční výkonnosti podniků v České republice. In Ekonomický časopis/Journal of Economics, vol. 55, no.1, pp. 3-18. 0013-3035.

Sedláček, J. (2007). Analýza vývoje finanční výkonnosti podniků v České republice. Ekonomický časopis/Journal of Economics, 55(1), 3-18. 0013-3035.