Autor | Serhiy Zabolotnyy |
Tytuł | Principles of financial management in Ukrainian agribusiness companies |
Title | Zasady zarządzania finansami w przedsiębiorstwach z sektora agrobiznesu
na Ukrainie |
Słowa kluczowe | |
Key words | financial management, capital budgeting, capital structure, agribusiness |
Abstrakt | |
Abstract | The goal of the research is to study current practices of financial management
in Ukrainian companies from agribusiness sector. Ukrainian managers
applied a multidimensional approach in financial management oriented on such
goals as sustainable growth, continuity and maximizing profits. A great importance
of control, analysis and reporting in financial management derived from
a need for detailed financial information for board and shareholders as well as for
Ukrainian tax authorities and other governmental bodies. Efficient working capital
management was a necessary condition for continuity of operations in highly
volatile Ukrainian market. The most preferable capital budgeting technique was
profitability index, while net present value and internal rate of return were less
popular. Ukrainian managers were strongly supporting the pecking-order theory
of capital structure. |
Cytowanie | Zabolotnyy S. (2016) Principles of financial management in Ukrainian agribusiness companies.Zarządzanie Finansami i Rachunkowość, nr 4: 63-75 |
HTML | wersja html |
Pełny tekst | ZFIR_2016_n4_s63.pdf |