Application of selected debt ratios on Slovak agricultrure

• Autorzy: Prevuznakova J. , Serences P. , Rabek T.
• Języki publikacji: EN

Abstrakty

EN

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.

• Wydawca: -
• Czasopismo: Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Polityki Europejskie, Finanse i Marketing
• Rocznik: 2013
• Numer: 10[59]
• Opis fizyczny: p.561-568,fig.,ref.

Twórcy

autor

Prevuznakova J.

• Department of Finance, Faculty of Economics and Management, Slovak University of Agriculture in Nitra, Tr.A.Hlinku 2, 949 76 Nitra, Slovakia

autor

Serences P.

• Department of Finance, Faculty of Economics and Management, Slovak University of Agriculture in Nitra, Tr.A.Hlinku 2, 949 76 Nitra, Slovakia

autor

Rabek T.

• Department of Finance, Faculty of Economics and Management, Slovak University of Agriculture in Nitra, Tr.A.Hlinku 2, 949 76 Nitra, Slovakia

Bibliografia

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• Miklovičová, J. - Gurčík, Ľ.: Aplikácia ukazovateľov a modelov finančnej analýzy na vybrané mliekarne. Nitra: SPU, 2008. 216 s. ISBN 978-80-552-0133-7
• Serenčéš, P. - Serenčéš, R. - Tóth, M. - Čierna, Z. - Rábek, T. 2010. Financie v poľnohospodárstve. Nitra : SPU, 2010. 188 s. ISBN 978-80-552-0438-3