商业公司盈利能力的分析观点

IF 1.2 Q4 BUSINESS

Entrepreneurship and Sustainability Issues Pub Date : 2023-09-30 DOI:10.9770/jesi.2023.11.1(21)

Agneša Víghová, Iveta Košovská, Monika Hudáková

{"title":"商业公司盈利能力的分析观点","authors":"Agneša Víghová, Iveta Košovská, Monika Hudáková","doi":"10.9770/jesi.2023.11.1(21)","DOIUrl":null,"url":null,"abstract":": A reliable report on the company's financial situation can be obtained by analyzing costs, revenues, profit margin and the development of net profit. To study this information, we use a range of indicators from the financial analysis environment. The financial analysis results are interpreted and put into business practice by the accounting units. The basic information sources used in financial analysis are the financial statements of business companies. The article aims to point out the development of revenues, the total net profit of grain growers in the time horizon 2014-2022, as well as the profit margin of the industry for the period 2014-2022. The subject of the analysis was agricultural enterprises, from which we selected one accounting unit that operates in the agriculture sector. Within the industry, they focused our attention on the segment of cereal growers in Slovakia in the time horizon 2014-2022; the mentioned period is interesting because the COVID-19 pandemic and the war in Ukraine marked it. We presented the analysis results in the final part of the article.","PeriodicalId":47127,"journal":{"name":"Entrepreneurship and Sustainability Issues","volume":null,"pages":null},"PeriodicalIF":1.2000,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analytical view of the profitability of commercial companies\",\"authors\":\"Agneša Víghová, Iveta Košovská, Monika Hudáková\",\"doi\":\"10.9770/jesi.2023.11.1(21)\",\"DOIUrl\":null,\"url\":null,\"abstract\":\": A reliable report on the company's financial situation can be obtained by analyzing costs, revenues, profit margin and the development of net profit. To study this information, we use a range of indicators from the financial analysis environment. The financial analysis results are interpreted and put into business practice by the accounting units. The basic information sources used in financial analysis are the financial statements of business companies. The article aims to point out the development of revenues, the total net profit of grain growers in the time horizon 2014-2022, as well as the profit margin of the industry for the period 2014-2022. The subject of the analysis was agricultural enterprises, from which we selected one accounting unit that operates in the agriculture sector. Within the industry, they focused our attention on the segment of cereal growers in Slovakia in the time horizon 2014-2022; the mentioned period is interesting because the COVID-19 pandemic and the war in Ukraine marked it. We presented the analysis results in the final part of the article.\",\"PeriodicalId\":47127,\"journal\":{\"name\":\"Entrepreneurship and Sustainability Issues\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.2000,\"publicationDate\":\"2023-09-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Entrepreneurship and Sustainability Issues\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.9770/jesi.2023.11.1(21)\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Entrepreneurship and Sustainability Issues","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.9770/jesi.2023.11.1(21)","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}

引用次数: 0

摘要

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Analytical view of the profitability of commercial companies

: A reliable report on the company's financial situation can be obtained by analyzing costs, revenues, profit margin and the development of net profit. To study this information, we use a range of indicators from the financial analysis environment. The financial analysis results are interpreted and put into business practice by the accounting units. The basic information sources used in financial analysis are the financial statements of business companies. The article aims to point out the development of revenues, the total net profit of grain growers in the time horizon 2014-2022, as well as the profit margin of the industry for the period 2014-2022. The subject of the analysis was agricultural enterprises, from which we selected one accounting unit that operates in the agriculture sector. Within the industry, they focused our attention on the segment of cereal growers in Slovakia in the time horizon 2014-2022; the mentioned period is interesting because the COVID-19 pandemic and the war in Ukraine marked it. We presented the analysis results in the final part of the article.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Entrepreneurship and Sustainability Issues BUSINESS-

自引率

5.90%

发文量

审稿时长

20 weeks

期刊介绍： ENTREPRENEURSHIP AND SUSTAINABILITY ISSUES ISSN 2345-0282 (online) is a peer-reviewed scientific journal, serving as a platform to foster multi/interdisciplinary innovations that bring together the research communities and the end-users being affected. It is where theory meets practice, evident in the authors being experts across the industrial value chain – including business visionaries, regulatory and standards bodies, and especially pan-European networking through public and private sector partnerships (PPPs). Accepted papers present outcomes of initiatives and findings across all fields of science and technology, especially social sciences and humanities. Multi/interdisciplinary approach is encouraged. Recent additions to the already well-accomplished editorial board includes experts from the energy and information and communication technologies (ICT) sectors, particularly focused on advances to the state of the arts in environmental sustainability developments. This journal publishes original research papers that are rich with case studies of modern demonstrations, presenting innovative solutions to socio-economic and socio-technical problems that plague modern societies. It is a journal that is positioned as collaborative platform where theory meets practice, which is accomplished by publishing authors who’ve uncovered new linkages between data formulation and the underpinning theories, cases, observations, and validated hypotheses arising from the analysis of that data. ESI journal scope includes as well a particular focus on the business development side of smart electricity grids regarding financial or innovative technological aspects surrounding: renewable production, energy storage and management, construction materials, retrofitting, urban planning, and the trading of actors within emerging markets affected by energy supply and demand tradeoff.