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1

Analiza i ocena wskaznikow pomiaru rentownosci przedsiebiorstwa jako instrument jego rozwoju

100%
Katnik J.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2011
|
issue 863
143-160
EN
A company functioning in the face of uncertainty and risk must measure the economic effects it achieves, identify strengths and weaknesses, and systematically evaluate the results in time and space. Such an assessment can be carried out with various methods, a basic one of which is a profitability analysis. The aim of this study is to analyse and evaluate a system of profitability indicators using a DuPont pyramid, an analysis of test methods of cause-effect relationships on the basis of company X. The research carried out on the selected company showed that it manages low returns from operations. The profitability metrics of sales and both total assets and current assets were considered insufficient to say the least. They showed values that were approaching zero and in a downward trend. With a return on fixed assets amounting to 0.15 in the last reporting period, and return on equity reaching 0.05 in 2007, the conclusion may be drawn that their operations are highly profitable. However, these values are caused by the low share of fixed assets and shareholder equity in total assets. The financial results achieved by the audited entity can be ascribed to low profits resulting from high operating costs. Causal analysis based on the DuPont pyramid shows that the decline in return on equity is due to the decrease of profitability of sales, which confirmed the assumption of diminishing profits. This may mean that in short course the company will start to show a loss. To avoid negative financial results, the company will have to reduce its basic operating costs, which will help it achieve higher profits.
2
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Zastosowanie analizy finansowej w ograniczaniu ryzyka utraty wartości przedsiębiorstwa

100%
Linowska A.
Zarządzanie i Finanse
|
2012
|
vol. 4
|
issue 1
435-450
EN
Company's value managing requires a set of skills. Among them are acknowledging the factors influencing the value and recognizing the risks and dangers of losing it - the ones occurring both in the company itself and it's economic environment. It also necessitates the predictions of the expected results of the decisions corresponding to the field of creating the company's value. The essence of the problem requests the implementation of a financial analysis which, using adequate methods and tools, allows the preparation of essential valuations for a conscious and responsible decision making.
3
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Kierunki i metody analizy finansowej samorządowej jednostki budżetowej realizujące potrzeby nowego zarządzania publicznego

100%
Skoczylas W.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
|
issue 1
487-496
EN
Currently prevailing circumstances external and internal functioning of the public sector require continuing effective implementation of the principles of the new public management in all units in this sector. It is expressed in the assignment i.e. a greater importance to: opinions created on the basis of regular budgetary and financial reports, control of activities and financial transactions, as well as the broader application of measures in the evaluation of the expenditure. New public management automatically generates demand for other quality sources of information. Important information for analysis become processed information, customized to the needs of decision-makers. Since today, in the economic literature, the problem of budget unit financial analysis what wasn’t paid much attention on.The purpose of the article is presentation of directions and methods of budget unit financial analysis in two perspectives. The first one as an evaluation conducted on regular budgetary and financial reporting. The second one, according to the task budget, presenting the purpose and effectiveness of expenditure.
4
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COUNTRY AND RURAL AREAS DEVELOPMENT POLICY BETWEEN 2007 AND 2013

100%
Kowalczyk S.
Zagadnienia Ekonomiki Rolnej
|
2007
|
issue 2(311)
23-41
EN
The European Union commences another budget period (2007-2013). This means significant changes for agriculture and rural areas with respect to the manner and the scope of financing of this sector, which was started in 2003 by the Luxembourg reform. The objective of the article is analysis of the introduced changes and evaluation of their results and potential impact on the Polish agriculture and rural areas. Changes in the organization of the so-called agricultural funds, their scope and manner of management bring consequences in the form of necessary changes in national legislation, as well as the institutional system, established in the first half of the current decade. The author analyses the effects of these changes on Polish agriculture and legal and organizational system, as well as potential effects of the available financial funds on transformations of the Polish agricultural business and Polish rural areas in the next years.
5
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THE ACTIVITY OF FOREIGN VERSUS LOCALLY-OWNED COMPANIES: FINANCIAL PERSPECTIVE (Dzialalnosc przedsiebiorstw krajowych i zagranicznych: perspektywa finansowa)

80%
Jasiniak M.
Finansowy Kwartalnik Internetowy e-Finanse
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2011
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vol. 7
|
issue 1
52-66
EN
The aim of this paper is to compare the financial effects of domestic and foreign companies activities on the basis of two randomly chosen enterprises. It is argued that foreign companies are the carriers of modern technologies what have the influence on financial results obtained by them. However, their successes cannot be attributed only to better innovativeness but also to better use of borrowed capital. Higher proneness to risk resulting from financing the company activities from external sources in the long-term perspective may bring the company higher profitability and, in consequence, contribute to faster development of the enterprise.
6

Recalculation of the first Hungarian bankruptcy-prediction model using neural networks

80%
Virag M., Kristof T.
Kozgazdasagi Szemle (Economic Review)
|
2005
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vol. 52
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issue 2
144-162
EN
The article attempts to say whether the latest bankruptcy prediction techniques are more reliable in Hungary's case than traditional mathematical/statistical ones. Simulation experiments carried out on the database of the first domestic bankruptcy-prediction model show clearly that neural-network models possess greater classification accuracy than the models based on discriminant analysis and logistic regression analysis elaborated in the 1990s. The article presents the main results, analyses the reasons for differences, and draws up constructive proposals for further development of domestic bankruptcy-prediction practice.
7
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FACTORS DETERMINING FINANCIAL LIQUIDITY OF ECONOMIC ENTITIES OPERATING IN THE FOOD SECTOR

80%
Bieniasz A., Czerwinska-Kayzer D., Golas Z.
Zagadnienia Ekonomiki Rolnej
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2007
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issue 4(313)
62-75
EN
The article presents results of an analysis of factors determining financial liquidity of economic entities operating in the food sector. For the purposes of the analysis financial statements of food sector's economic entities listed on the Warsaw Stock Exchange in the period 2002-2005 have been used. The study uses the stepwise regression method. The research has shown that financial liquidity measured by means of the basic three static indicators was mostly determined by receivables and liabilities management policy and marginally by profitability.
8

Mehanizm gibkogo kontrollinga kak innovatsionnyiy metod v upravlenii korporativnyimi strukturami

70%
Smirnova A. O.
Mekhanizm Rehuluvannya Economiky
|
2013
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vol. 1 (59)
236-243
EN
This article presents the principle of the mechanism controlling the flexible as an innovative method of managing corporate structures. The principles of this method as a tool for the effective management of corporate structures, allowing for variety and flexibility of management processes to achieve their goals. Features of controlling in management of corporate structures in the conditions of the unstable economic environment are considered. The concept of the mechanism of controlling in management of corporate structures which allows to provide a necessary variety of management processes for achievement of a dynamic complex of the purposes is presented. Features of functioning of corporate structures in an unstable market environment are considered. On the example of controlling a flexible mechanism as a way of adapting to the realities of the current instability in the economy of Ukraine, represented by its ability to quickly and subtly direct the management of the corporate structure to make the right decisions and coordination of all sub-systems of the enterprise.
9
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Wsparcie decyzji rozwojowych zasobami pozabilansowymi przedsiebiorstw rolniczych

61%
Kozera M., Parzonka M.
Journal of Agribusiness and Rural Development
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2011
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issue 3(21)
35-45
EN
In this paper support of economical decisions by analysis of untraditional, off balance sheet resources was considered. The resources were divided between human, organizational and market capitals. All these elements were defined as intellectual capital. The results of the research were linked with basic indicators of economical situation of the discussed economic subjects. It was stated that they were essential supplement of knowledge about objects and they also had an important impact on character of development decision in these objects. A complementary connection between traditional and untraditional resources was also stated.
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