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Sprawność zarządzania kapitałem obrotowym i jej wpływ na rentowność małych, średnich i dużych przedsiębiorstw przemysłu spożywczego w Polsce

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Bieniasz A., Gołaś Z.
Journal of Agribusiness and Rural Development
|
2011
|
issue 4(22)
15-29
EN
The article presents the results of the efficiency of working capital management in small, medium and large enterprises of the food industry in Poland years in 2005- -2009. The efficiency of working capital management has been evaluated by using the in-ventory cycle, receivables, liabilities and cash conversion cycle and by its relation to rate of return on non-financial assets. Studies have shown that the effectiveness of working capital was differentiated by size of enterprises and in industries where working capital cycles are the shortest, a relatively higher rate of return on assets was achieved. In the national food industry the highest efficiency, measured by cash conversion cycle and assets profitability, was characteristic for large companies. The beneficial effect of shortening the cycle of working capital on the profitability of assets also verified the regression analysis.
2

IMPACT OF MERGERS OF CZECH COMPANIES ON THEIR PROFITABILITY AND RETURNS

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Valouch P., Králová M., Sedláček J.
Ekonomický časopis (Journal of Economics)
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2015
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vol. 63
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issue 4
410 – 430
EN
The aim of this paper is to assess whether mergers of companies in the Czech Republic affect the profitability and returns of merged companies in the period of three years after the merger. The analysis is based on the sample of over 300 Czech companies implementing mergers in 2001 – 2010. This sample was created using data from the Trade Bulletin and Trade Register of the Czech Republic. The analysis used basic statistical tests verifying the statistical significance of the particular explored indicators of merging and merged companies three years after the merger in relation to the same indicators at the moment of merger. The explored indicators were net earnings after taxes (EAT), return on assets (ROA) and return on equities (ROE). The period of three years after the merger was chosen due to the reduced influence of some accounting methods requiring revaluation or exclusion of some assets from the balance sheet of the merged company.
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