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Autor	Jana Prevužňáková, Tomáš Rábek, Peter Serenčéš
Tytuł	APPLICATION OF SELECTED DEBT RATIOS ON SLOVAK AGRICULTRURE
Title
Słowa kluczowe
Key words	agricultural enterprises, debt, Slovak agriculture
Abstrakt
Abstract	The company can be funded from a variety of sources such as foreign or own capital. This article will be devoted to the analysis of foreign sources of funding in the agricultural sector for selected years while specific ratios have been selected. Ratio of debt is in general a ratio of outputs of each balance sheet and profit and loss statement of a company with the regard to the items which are characterizing the actual debt. Based on it is possible to monitor and analyze the financial resources of the company. Hence it is the ratio of equity and foreign capital in the business, while this situation has of course an impact on corporate financial stability, but also on the return on equity, debt or credit. For the purposes of developing this article it has been worked with the data of Slovak agriculture companies in the chosen period of 2004- 2011. We assume that farms will use the optimal proportion of debt and equity capital.
Cytowanie	Prevužňáková J., Rábek T., Serenčéš P. (2013) APPLICATION OF SELECTED DEBT RATIOS ON SLOVAK AGRICULTRURE.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 10(59): 561-568
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Pełny tekst	PEFIM_2013_n59_s561.pdf

Autor	Tomáš Rábek, Marián Tóth
Tytuł	DEVELOPMENT OF PROFITABILITY IN SLOVAK AGRICULTURAL ENTERPRISES IN YEARS 2004-2011
Title
Słowa kluczowe
Key words	Profitability, profitability ratios, benchmarking, agriculture, Slovakia
Abstrakt
Abstract	Main objective of the paper is to evaluate the development of profitability in Slovak agriculture based on individual data from the balance sheets and profit and loose statements of all agricultural enterprises in the period 2004-2011. In the analyses we used more than 1100 enterprises in each researched year. For the characteristic the development of profitability we used more ratios from financial analyses, in the first place - Return on Investment, Return on Equity and Return on Sales. A group of profitability ratios shows the combined effects of liquidity, asset management, and debt on operating results. The results presented in this paper could be used as a benchmark for individual enterprises comparison.
Cytowanie	Rábek T., Tóth M. (2013) DEVELOPMENT OF PROFITABILITY IN SLOVAK AGRICULTURAL ENTERPRISES IN YEARS 2004-2011.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 10(59): 580-587
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Pełny tekst	PEFIM_2013_n59_s580.pdf

Autor	Zuzana Čierna, Tomáš Rábek, Marián Tóth
Tytuł	Impact of CAP on the Cash-Flow Components in Slovak Agriculture
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Słowa kluczowe
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Abstrakt
Abstract	The primary goal of the paper is to state the development of cash-flow in Slovak agriculture. The observed period covers 11 years, which offers the opportunity to analyze three separate periods: the pre-accession period 2000-2003, the old CAP from 2004-2006 and the current CAP 2007-2010. The data for individual companies - corporations - were obtained from The Research Institute of Agricultural and Food Economics (RIAFE) for the period 2000 – 2010. The research has shown that entering EU and adopting Common agricultural policy had a positive impact on the cash flow from operating activities. We also did identify lower investments (CF from investing activities) since 2009. One of the reasons for that can be the impact of the financial and economic crisis. The impact on net cash flow was a higher volatility.
Cytowanie	Čierna Z., Rábek T., Tóth M. (2012) Impact of CAP on the Cash-Flow Components in Slovak Agriculture.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 7(56): 139-145
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Pełny tekst	PEFIM_2012_n56_s139.pdf