| Title: | Využitie finančnej páky v podmienkach slovenského poľnohospodárstva |
| Other Titles: | Utilization of financial leverage in slovak agricultural primary production |
| Authors: | Rábek, Tomáš Čierna, Zuzana Tóth, Marián |
| Citation: | Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2013, č. 4, s. 52-57. |
| Issue Date: | 2013 |
| Publisher: | Západočeská univerzita v Plzni |
| Document type: | článek article |
| URI: | http://www.fek.zcu.cz/tvp/doc/akt/tvp-4-2013-clanek-7.pdf http://hdl.handle.net/11025/16287 |
| ISSN: | 1805-0603 |
| Keywords: | finanční vliv;ROE;ROI;zemědělství;náklady;kapitál |
| Keywords in different language: | financial leverage;ROE;ROI;agriculture;costs;capital |
| Abstract in different language: | The aim of this paper is to highlight the results of research in the field of financial analysis focusing on leverage as a way to increase return on equity. Analysis was conducted on the sample of agricultural enterprises in Slovakia for the period 2007-2011. We aimed to assess the number and percentage of firms, in which increase of liabilities would contribute to growth in benefit for the owner measured by ROE. We found that only in the case of approx. 20% of businesses, it makes sense to increase the share of foreign capital in order to increase return on equity. The period since 2008 is characterized by a decrease in interest rates under the influence of the drop in the interest rates of central banks. Reducing the cost of foreign capital increases its attractiveness and leads to the growth of the share of foreign capital to finance business needs. |
| Rights: | © Západočeská univerzita v Plzni |
| Appears in Collections: | Číslo 4 (2013) Číslo 4 (2013) |
Please use this identifier to cite or link to this item:
http://hdl.handle.net/11025/16287Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.