J
2017
Liquidity and Stability of Agriculture in the Czech Republic
LÁNSKÝ, Jan a David MAREŠ
Základní údaje
Originální název
Liquidity and Stability of Agriculture in the Czech Republic
Autoři
LÁNSKÝ, Jan (203 Česká republika, garant, domácí) a David MAREŠ (203 Česká republika, domácí)
Vydání
Scientia agriculturae bohemica, Praha, Česká zemědělská univerzita, 2017, 1211-3174
Další údaje
Typ výsledku
Článek v odborném periodiku
Obor
50200 5.2 Economics and Business
Stát vydavatele
Česká republika
Utajení
není předmětem státního či obchodního tajemství
Kód RIV
RIV/26138077:_____/17:#0000896
Organizační jednotka
Institut VŠFS, z.ú.
Klíčová slova česky
financial analysis; current assets; short term debts; current ratio; quick ratio; cash ratio
Klíčová slova anglicky
financial analysis; current assets; short term debts; current ratio; quick ratio; cash ratio
Příznaky
Mezinárodní význam, Recenzováno
Návaznosti
GA16-21506S, projekt VaV.
V originále
This article is based on empirical research and 2007–2012 statistical data from joint stock companies which were active in the agriculture sector of the Czech Republic. It deals with the wider aspects of liquidity and stability using suitable liquidity indicators and a vertical financial analysis over a sufficient period of time providing valid results for assessing liquidity and stability of agriculture in relation to cyclic fluctuations. The vertical financial analysis was performed to determine the liquidity structure at current assets and short term debts. Then convenient indicators of current ratio, quick ratio, and cash ratio were applied and interpreted in relation to cyclical deviations and agriculture specifics. From the viewpoint of liquidity measured using the current ratio, agriculture in the Czech Republic is stable and the current ratio values bear witness to solid liquidity, whereby the short-term assets exceed the short-term external funds. Research is to show whether the agriculture sector is liquid and whether the liquidity indicators provide the basis for solvency in the given field.
Česky
This article is based on empirical research and 2007–2012 statistical data from joint stock companies which were active in the agriculture sector of the Czech Republic. It deals with the wider aspects of liquidity and stability using suitable liquidity indicators and a vertical financial analysis over a sufficient period of time providing valid results for assessing liquidity and stability of agriculture in relation to cyclic fluctuations. The vertical financial analysis was performed to determine the liquidity structure at current assets and short term debts. Then convenient indicators of current ratio, quick ratio, and cash ratio were applied and interpreted in relation to cyclical deviations and agriculture specifics. From the viewpoint of liquidity measured using the current ratio, agriculture in the Czech Republic is stable and the current ratio values bear witness to solid liquidity, whereby the short-term assets exceed the short-term external funds. Research is to show whether the agriculture sector is liquid and whether the liquidity indicators provide the basis for solvency in the given field.
Zobrazeno: 31. 10. 2024 14:21