Název:	Size Effects in Drivers of Profitability for Czech adn German Manufacturing Firms
Autoři:	Beyer, Dirk
Citace zdrojového dokumentu:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2019, roč. 9, č. 4, s. 4-12.
Datum vydání:	2019
Nakladatel:	Západočeská univerzita v Plzni
Typ dokumentu:	článek article
URI:	https://drive.google.com/drive/folders/1meROvEgiC5WnLpeDZ7q0CAdCXXX6aMuW http://hdl.handle.net/11025/36464
ISSN:	1805-0603
Klíčová slova:	srovnávací analýza;velikost firmy;ziskovost;analýza rozptylu
Klíčová slova v dalším jazyce:	comparative analysis;firm size;profitability;variance analysis
Abstrakt v dalším jazyce:	Small and medium-sized enterprises (SMEs) represent the majority of firms within the manufacturing sector in Czechia and Germany; they play a very important role in the economic development and success of both countries. This paper presents a comparative analysis of size-specific profitability values among SMEs and large firms within the Czech and German manufacturing sectors. The data used were extracted from the BACH database of the European Union and cover the latest ten-year cycle (from 2008 to 2017). As with previous research in this field, an analytical model of common financial and accounting ratios is used to derive characteristic effects on profitability of empirically observed driver variables, including taxes, debt financing, asset structures and other aspects of operating profits. Structural differences in these underlying factors are tested for significance and are quantified to measure their impact on profitability. This approach provides valuable insights into the comparative advantages and disadvantages of the different size groups for the two countries. It presents effective starting points for specific benchmarking and the improvement of profitability.
Práva:	© Západočeská univerzita v Plzni
Vyskytuje se v kolekcích:	Číslo 4 (2019) Číslo 4 (2019)

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