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The paper deals with the performance indicator evaluation of selected industrial companies with a predominance of engineering production. Ratio indicators were used in order to measure business performance per unit of fixed assets and per employee. Analyzed data were obtained from companies annual reports. Trends ratio indicators were intended with the help of mathematical and statistical methods. These ratios indicator assessing the level of performance, value added and operating profit per unit (1 CZK) of fixed assets. Trends in the size of fixed assets and performance, per employee were as well as analyzed. This allows managers to evaluate business performance less conventional methods of company property analysis. These methods measures binding of performance and value for fixed assets, respectively for the employee. |
