Popis článkuHodnocení rentability u vybraných podniků poskytujících služby lesnímu hospodářství v České republice.
[The profitability assessment of selected companies providing services to forestry in the Czech Republic] 145 - 150.
|Název článku:||Hodnocení rentability u vybraných podniků poskytujících služby lesnímu hospodářství v České republice|
|Autor:||Markéta Levá, Helena Čermáková, Hana Vostrovská, Marta Stárová|
The paper deals with the evaluation of economics of forest companies. The evaluation stems from the results of economic analyses of enterprises, which are further monitored in the context of forestry and development of financial ratios of evaluated companies. Furthermore, the evaluation is based on real companies´ possibilities stemming from available resources, and on the facts of the selected companies over the monitored period. The aim of the paper is to design and test a methodology of basic financial analysis focusing on profitability and liquidity for two forest companies, including their comparison for the 2010–2013 period, and compare results of ratios with the forestry sector average. Profitability can be considered successful in the company A and also in the company B in terms of positive values of its partial ratios. Compared to the average values of 197 forest companies, the company A reaches similar or slightly higher values of profitability. Compared to the average values, liquidity of the company A reaches approximately half values of ratios. Compared to the average values of 197 forest businesses in the Czech Republic, profitability of the company B reaches highly above-average values. Compared to the average values in 2013 and 2012, liquidity of the company B reached above-average values, but in 2011 and 2010 it reached below-average values. Adequate levels of values were achieved in liquidity ratios.