Evaluation of selected financial aspects in the Czech Republic: a research study about the international activities of Czech business

The paper deals with the evaluation of selected financial aspects of micro, small and medium-sized enterprises in the Czech conditions in the context of the international activities. The aim of this paper is to identify and evaluate whether there are dependencies between these indicators in the context of domestic and international environment by using selected methods. In the article are evaluated the results of our own survey of the development of micro, small and medium enterprises in the years 20092016, with a total of 650 respondents (SMEs). The author calculates and describes traditional financial indicators and international activities represented by ROA, ROE and ROC. Research findings confirm that the companies operating in the Czech environment show higher growth at those micro-enterprises without international activities. Companies operating in an international environment shown stronger growth among medium-sized businesses. This is due to the benefits of international cooperation, the size and development of the company, and the growing influence of the international environment on business entities.