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ANALÝZA FINANČNÍHO ZAŤÍŽENÍ ČESKÝCH FIREM V OBDOBÍ 1996 – 2005

100%
Sedláček J.
Ekonomický časopis (Journal of Economics)
|
2007
|
vol. 55
|
issue 6
582-2005
EN
The aim of this contribution is to analyze the financial burden of the Czech enterprises in period 1996 - 2005 and point out the factors, which influenced their structure of capital and efficiency. According to the Du Pont equations financial burden is given as an interest and taxes reduction of earnings before interests and taxes. It was found out asynchronical dependence between the real payments and changes of the rates of interests and taxes in the analysis.
2

ANALYSIS OF THE DEVELOPMENT OF INTANGIBLE ASSETS IN THE CZECH ENTERPRISES AND THEIR IMPACT ON FINANCIAL POSITION AND PERFORMANCE

100%
Sedláček J.
Ekonomický časopis (Journal of Economics)
|
2010
|
vol. 58
|
issue 4
375-391
EN
This paper deals with the problems of recognition and balancing of intangible fixed assets in an enterprise. The attention is given to the amount of intangible assets that is not included in company financial statements (balance sheet). These assets are usually produced in an enterprise and are not intended to sale. Identification of these assets is very difficult because it is impossible to allocate economical benefit arising from them. The aim of the paper is to find out the consequences of non-recognition of intangible assets for financial statements, the amount of balance sheet and the profit or loss of a company.
3

ANALÝZA VÝVOJE FINANČNÍ VÝKONNOSTI PODNIKů V ČESKÉ REPUBLICE

100%
Sedláček J.
Ekonomický časopis (Journal of Economics)
|
2007
|
vol. 55
|
issue 1
3-18
EN
The financial efficiency of the Czech companies in the period 1996 - 2005, measured by return on capital and revenues did not develop very favourably until the year 2000 when the things changed to the favourable development. This article examines the factors that influenced this development and indicates the ways pointing to improvement. The analyses showed that substantial share on a creation of economic value added in the average Czech industrial company has macro-economic policy, launched in the areas of the price of loan capital and of the legal entity income tax. The accelerator of the growth of financial efficiency of the enterprises will be the internal factors disregarded in this analysis, that include the new products and technologies, which are conductive to decrease the share of the costs on revenues.
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