| Autor: |
Vítková, Eva, Chovancová, Jitka, Veselý, Daniel |
| Předmět: |
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| Zdroj: |
International Multidisciplinary Scientific Conference on Social Sciences & Arts SGEM; 2017, p361-368, 8p |
| Abstrakt: |
The aim of the article is to analyze the sales change on the selected financial indicator in the construction company. Sales are crucial to the sustainable development of the construction company. It is important to make their prediction as well as cost prediction. Together they influence determination of the operation profit. Economic development of the construction company can be monitored through various financial indicators. Among the important indicators for the company's assessment belong the abovementioned sales and the return on equity. For this reason, both these two variables and their dependence are examined in the research. Methodology used in the research is based on the collection of information from financial statements, on forecasting of sales and on analysis of values. The actual impact of the sales change on the financial indicator is based on the sensitivity analysis method. Methodology used in the research is based on common methods of financial management and financial analysis. It consists of the information collected from the financial statements, of the sale forecasting and of the analysis of values. Sensitivity of sales change on the financial indicator is examined using the sensitivity analysis method. All the above mentioned methods are used on the basis of extensive research work, supported by outputs from articles and journals. The expected outputs of the article consist of sales prediction, using the sensitivity analysis of sales changes, and impact of these changes on the financial indicator. All outputs are presented in the case study that involves collecting data from financial statements, sales forecasts, performing the sensitivity analysis, and determining the impact of sales change on the financial indicator in the construction company. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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