Financial situation of Czech pig breeders in the period 2007 - 2013
The aim of the article is to evaluate financial situation of the Czech pig breeders in the period 2007-2013. Beyond the global aim, the article also provides a useful tool for financial benchmarking of Czech pig breeders. Financial analysis is based on data from financial statements provided by Bisnode Company. Dataset covers 58 pig breeders, legal persons only. … celý popis
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- Research in pig breeding. -- ISSN 1802-7547. -- Roč. 8, č. 2 (2014), s. 20-25
- Témata
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- 1 graf, 7 tabulek
- Bibliografie
- Bibliografie na s. 25
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| 245 | 1 | 0 | |a Financial situation of Czech pig breeders in the period 2007 - 2013 / |c J. Špička |
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| 500 | |a 1 graf, 7 tabulek | ||
| 504 | |a Bibliografie na s. 25 | ||
| 520 | 3 | 9 | |a The aim of the article is to evaluate financial situation of the Czech pig breeders in the period 2007-2013. Beyond the global aim, the article also provides a useful tool for financial benchmarking of Czech pig breeders. Financial analysis is based on data from financial statements provided by Bisnode Company. Dataset covers 58 pig breeders, legal persons only. Accounting data are evaluated through financial ratio indicators (profitability, liquidity, capital structure and cash conversion cycle), indicators of labour productivity and investment activity. Results reveal that financial situation of Czech pig breeders is getting better. After long period in loss, pig breeders became profitable in 2012 (return on total assets was 3.6 %) and 2013 (return on total assets was 2.3 %). However, there is a big gap in quality and quality and strategy of financial management between pig breeders in 25th and 75th quartile. Top pig breeders have approximately four times higher labour productivity than the worst quarter on average. |9 eng |
| 530 | |a Dostupné též na internetu (on-line ISSN 1803-2303) | ||
| 546 | |a Anglický text, anglický abstrakt | ||
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| 773 | 0 | |t Research in pig breeding |x 1802-7547 |g Roč. 8, č. 2 (2014), s. 20-25 |q 8:2 |9 2014 | |
| 856 | 4 | 1 | |u http://www.respigbreed.cz/2014/2/6.pdf |4 N |9 HTM |
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