Title: Využitie finančnej páky v podmienkach slovenského poľnohospodárstva
Other Titles: Utilization of financial leverage in slovak agricultural primary production
Authors: Rábek, Tomáš
Čierna, Zuzana
Tóth, Marián
Citation: Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2013, č. 4, s. 52-57.
Issue Date: 2013
Publisher: Západočeská univerzita v Plzni
Document type: article
článek
URI: http://www.fek.zcu.cz/tvp/doc/akt/tvp-4-2013-clanek-7.pdf
http://hdl.handle.net/11025/16287
ISSN: 1805-0603
Keywords: finanční vliv;ROE;ROI;zemědělství;náklady;kapitál
Keywords in different language: financial leverage;ROE;ROI;agriculture;costs;capital
Abstract in different language: The aim of this paper is to highlight the results of research in the field of financial analysis focusing on leverage as a way to increase return on equity. Analysis was conducted on the sample of agricultural enterprises in Slovakia for the period 2007-2011. We aimed to assess the number and percentage of firms, in which increase of liabilities would contribute to growth in benefit for the owner measured by ROE. We found that only in the case of approx. 20% of businesses, it makes sense to increase the share of foreign capital in order to increase return on equity. The period since 2008 is characterized by a decrease in interest rates under the influence of the drop in the interest rates of central banks. Reducing the cost of foreign capital increases its attractiveness and leads to the growth of the share of foreign capital to finance business needs.
Rights: © Západočeská univerzita v Plzni
Appears in Collections:Číslo 4 (2013)
Číslo 4 (2013)

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