Agric. Econ. - Czech, 2002, 48(10):433-443 | DOI: 10.17221/5349-AGRICECON

Economic results of agricultural companies in production and marginal areas in the year 2000

F. Střeleček, P. Kollar, J. Lososová

F. STØELEÈEK, P. KOLLAR, J. LOSOSOVÁ The Department of Accounting and Financial Management, University of South Bohemia, Èeské Budìjovice, Czech Republic

The article was written on the base of research results concerning economic development of several selected Czech agricultural companies. In dependence on the altitude, the sample was divided into two sub-samples: companies of production areas and companies of marginal areas. Various economic indicators were monitored in these two sub-samples, the most important one being the economic result before tax. Other monitored indicators are closely related to this one - e.g. the required profit ratio, structure of the economic result, tax impact on the economic result. Other monitored indicators were: the structure of the revenue, productivity of labour, labour technical equipment, capital efficiency and other. Time comparison (development during several recent years; comparison between production and marginal areas) and space comparison of these two sub-samples were carried out. In its conclusion, this article evaluates the history of the hitherto development.

Keywords: production areas, marginal areas, economic result before tax, economic result for the accounting period, capital efficiency, productivity of labour, labour technical equipment, tax multiplier, tax rate, liquidity, assets structure, liabilities structure

Published: October 31, 2002  Show citation