Size Effects in Drivers of Profitability for Czech adn German Manufacturing Firms

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dc.contributor.authorBeyer, Dirk
dc.date.accessioned2020-02-13T06:28:27Z
dc.date.available2020-02-13T06:28:27Z
dc.date.issued2019
dc.description.abstract-translatedSmall and medium-sized enterprises (SMEs) represent the majority of firms within the manufacturing sector in Czechia and Germany; they play a very important role in the economic development and success of both countries. This paper presents a comparative analysis of size-specific profitability values among SMEs and large firms within the Czech and German manufacturing sectors. The data used were extracted from the BACH database of the European Union and cover the latest ten-year cycle (from 2008 to 2017). As with previous research in this field, an analytical model of common financial and accounting ratios is used to derive characteristic effects on profitability of empirically observed driver variables, including taxes, debt financing, asset structures and other aspects of operating profits. Structural differences in these underlying factors are tested for significance and are quantified to measure their impact on profitability. This approach provides valuable insights into the comparative advantages and disadvantages of the different size groups for the two countries. It presents effective starting points for specific benchmarking and the improvement of profitability.en
dc.format9 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2019, roč. 9, č. 4, s. 4-12.cs
dc.identifier.doihttps://doi.org/10.24132/jtb.2019.9.4.4_12
dc.identifier.issn1805-0603
dc.identifier.urihttps://drive.google.com/drive/folders/1meROvEgiC5WnLpeDZ7q0CAdCXXX6aMuW
dc.identifier.urihttp://hdl.handle.net/11025/36464
dc.language.isoenen
dc.publisherZápadočeská univerzita v Plznics
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectsrovnávací analýzacs
dc.subjectvelikost firmycs
dc.subjectziskovostcs
dc.subjectanalýza rozptylucs
dc.subject.translatedcomparative analysisen
dc.subject.translatedfirm sizeen
dc.subject.translatedprofitabilityen
dc.subject.translatedvariance analysisen
dc.titleSize Effects in Drivers of Profitability for Czech adn German Manufacturing Firmsen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

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Číslo 4 (2019)
Číslo 4 (2019)