European benchmarking of determinants of profitability for companies with accrual accounting in the agricultural sector

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In this study, differences in common measures of profitability, such as return on sales, return on capital employed and return on equity, are analysed in agricultural firms with accrual accounting in 10 European countries. The resulting differences in profitability are broken down using an additive decomposition method, which addresses the quantified impact of several affecting factors. This approach is based on a ratio system, which follows the principles of the DuPont identity. According to the general intention of benchmarking, the leading country within the sample for each measure of profitability provides the relevant reference point, representing best practice. This approach provides insight into the specific comparative strengths and weaknesses of the agribusinesses in the countries within the sample and indicates useful starting points for effective improvements. In addition to the value-creating operations, this involves, in particular, labour productivity, the efficient use of fixed assets and the degree of debt financing. … celý popis

Podrobná bibliografie

Hlavní autor

Dirk Beyer

Další autoři

Jana Hinke, 1978-

Typ dokumentu

Články

Fyzický popis

10 ilustrací

Publikováno v

Agricultural Economics. -- ISSN 0139-570X. -- Roč. 66, č. 11 (2020), s. 477-488

Témata

méně…

EUROPEAN UNION COUNTRIES

GERMANY

FRANCE

SPAIN

POLAND

PORTUGAL

SLOVAK REPUBLIC

BELGIUM

FARMS

ECONOMIC ANALYSIS

PROFITABILITY

ECONOMETRICS

VALUE ADDED

ASSETS

calculation

INTEREST RATES

DEBT

COSTS

země Evropské unie

Španělsko

Polsko

Portugalsko

Belgie

Rakousko

zemědělské podniky

ekonomická analýza

ziskovost

ekonometrie

účetnictví

přidaná hodnota

aktiva

výpočet

úrokové sazby

dluhy

náklady

Francie

Slovensko

Německo

Česko

návratnost

více… méně…

Popis jednotky

2 obrázky, 8 tabulek

Bibliografie

Seznam literatury na s. 487-488 (30 záznamů)