The Issues of Identification of Key Factors Influencing Productivity of Companies

被引:0
|
作者
Hermannova, Milena [1 ]
Lazar, Jaromir [1 ]
机构
[1] Silesian Univ Opava, Sch Business Adm Karvina, Dept Accountig, Univ Nam 1934-3, Karvina 73340, Czech Republic
关键词
effectiveness of the company; generators of value; financial ratios; benchmarking;
D O I
暂无
中图分类号
K9 [地理];
学科分类号
0705 ;
摘要
The article focuses on the application of benchmarking diagnostic system of financial indicators on selected retail units. We apply the benchmarking of selected indicators, namely benchmarking profitability, activity, liquidity and indebtedness. By means of these indicators, we verify the financial state of the companies. In addition to this, we make a comparison with the results of the branch leader, alternatively with the average results accomplished within the branch. The aim of this article is to analyse selected retail units and, based on application of benchmarking diagnostic system, to carry out an analysis with comparison and with evaluation of the present state of the selected retail units on the relevant market. The data for our decision-making process were taken from public sources final accounts of the selected companies from the period of 2008-2013. The final solution provides a complex overview of the application of benchmarking with a focus on retail units in the Czech Republic.
引用
收藏
页码:256 / 266
页数:11
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