Efektivita využití dlouhodobého hmotného majetku v zemědělských podnicích

• Authors: Martin Maršík , Petr Zeman

Title variants

EN

Efficiency of tangible fixed asset in agricultural holdings

• Languages of publication: CS

Abstracts

EN

Tangible fixed assets are one of the most important factors that influence the functioning of the whole company. Basically, it is an asset supposed to bring in monetary income and increase owners possessions in the future. The allocation of financial resources into fixed asset (TFA), its level and structure will therefore influence revenues of a company in future years. For that reason, it is necessary to search for optimal level of the TFA that would ensure smooth production and would not decrease the return on corporate assets by bounding capital in this item of assets. Optimizing the state and structure of fixed asset should be one of the strategic objectives of a company.

Keywords

EN

Tangible fixed assets; wear rate; return on assets; fund efficiency; EBIT

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2009
• Volume: 1
• Pages: 35-42

Dates

published

30.6.2009

Contributors

author

Martin Maršík

• Vysoká škola technická a ekonomická v Českých Budějovicích

author

Petr Zeman

• Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

• [e-mail], Redakce Littera Scripta, Okružní 10, 370 01 České Budějovice, Czech Republic