Economic-legal aspects of business assets definition and its effectiveness analysis
| Autor: | Martin Přibyl, Oldřich Tvrdoň, Radmila Presová |
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| Rok vydání: | 2015 |
| Předmět: |
Finance
Return on assets capital analysis business.industry Working capital lcsh:S Assets under management Accounting assets liabilities lcsh:Agriculture lcsh:Biology (General) Capital employed Fixed asset Balance sheet Security management Business value added General Agricultural and Biological Sciences Book value lcsh:QH301-705.5 agriculture |
| Zdroj: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 52, Iss 6, Pp 189-210 (2004) |
| ISSN: | 2464-8310 1211-8516 |
| DOI: | 10.11118/actaun200452060189 |
| Popis: | TVRDOŇ, O., PRESOVA, R., PŘIBYL, M.: Economic-legal aspects of business assets definition and its effectiveness analysis. Acta univ. agric. et silvic. Mendel. Brun., 2004, LII, No. 6, pp. 189-210 The thesis “Economic-legal aspects of business assets definition and its effectiveness analysis” analyses the contribution of business assets in joint-stock company Svornost Těmice. The company operates in the field of agricultural primary production. Focus of plant production still keeps the traditional compo sition of plants grown. In connection with increasing the quality of effectiveness of the machinery the area of corn-production will be expanded. In animal production, the company specialises on the pigfeeding and milking-cows. The theoretical part includes the opinions of the world economists and managers on the definition of basic concepts related to business assets. These opinions are confronted with those of Czech authors, in order to acquaint students of the Faculty of Business and Economics with them – focusing on students of the Trade Management specialisation. The practical part is focused on analysis of effectiveness of business assets in the selected company. It have confirmed that managers of this business have to improve the intensity of exploitation of the asset base and thus to reach its higher effectiveness. This task is necessary for operation in the intensive-competition environment formed after the entrance into the European Union. |
| Databáze: | OpenAIRE |
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