Title:	Hodnocení finanční výkonnosti podniků textilního průmyslu v Královéhradeckém kraji
Other Titles:	Evaluation of financial performance of the textile industry companies in the Hradec Králové Region
Authors:	Štichhauerová, Eva Pelloneová, Natalie
Citation:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2018, roč. 8, č. 3, s. 91-101.
Issue Date:	2018
Publisher:	Západočeská univerzita v Plzni
Document type:	článek article
URI:	http://hdl.handle.net/11025/31046 https://drive.google.com/drive/folders/1EdIrV9uxzuGcivA4HJaZ-5IngUly08nn
ISSN:	1805-0603
Keywords:	účetní zisk;účetní ztráta;ekonomická přidaná hodnota;výkon;textilní průmysl
Keywords in different language:	accounting profit;accounting loss;economic value added;performance;textile industry
Abstract in different language:	The aim of this paper is to evaluate the financial performance of SMEs in the textile industry in the Hradec Králové region. The textile industry has been chosen because of its importance in the Hradec Králové region in the past. The analysis focuses on assessing the financial performance of textile and clothing enterprises doing business in the CZ-NACE 13200, 13900 and 14100 classes between years 2009 and 2014. Two different approaches were applied for this purpose. The first approach introduces a traditional way of measuring financial performance using after-tax profit. The second approach is based on a modern concept of measuring economic performance through the economic value added (EVA). The development of both indicators is analyzed over time. Research has confirmed significant differences in measuring financial performance using the above mentioned approaches.
Rights:	© Západočeská univerzita v Plzni
Appears in Collections:	Číslo 3 (2018) Číslo 3 (2018)

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