Katedra financí a účetnictvi / Department of Finance and Accounting


Recent Submissions

Kašparová, Kateřina , Svoboda, Roman , Severová, Lucie , Hinke, Jana
Evaluation of the performance of Czech agriculture

Agriculture in the Czech Republic is one of major sectors of the economy, as it provides a substantial share of the basicfood requirements of the population. An important part of agricultural companies’ production consists of livestock, especiallybecause of the effective use of crop...

Beyer, Dirk , Hinke, Jana
European benchmarking of determinants of profitability for companies with accrual accounting in the agricultural sector

In this study, differences in common measures of profitability, such as return on sales, return on capital employed and return on equity, are analysed in agricultural firms with accrual accounting in 10 European countries. The resulting differences in profitability are broken down using...

Krechovská, Michaela , Palacká, Alena
Funding of Non-Profit Organizations through Crowdfunding – Factors of Success

Non-profit organizations are an indispensable part of the economy, but they often face difficulties in securing sufficient financial resources to carry out their activities. The aim of the paper is therefore to present crowdfunding as a possible alternative source of funding and to ...

Benešová, Irena , Smutka, Luboš , Hinke, Jana , Laputková, Adriana
Competitiveness of mutual agrarian foreign trade of the post-soviet countries

The paper is an analysis of foreign trade of the post-Soviet countries conducted for years 2000 and 2015. The aims of the research were thus twofold: to examine the bilateral trade scheme for the selected countries and to attempt to explore relations between competitiveness an...

Valentová, Martina , Dvořáková, Lilia
Valuation specifics of secondary production within the husbandry production in the agriculture sector: A case study from the Czech Republic

The paper presents the results of the research in the area of agriculture with a specific focus on secondary production valuation within the husbandry production in the environment of a small and medium-sized business enterprise. The topicality of this issue arises from the practic...