|
|
Ekonomická efektivnost nábytkářských výrob
Štěpánek, Jan
The dissertation was solved the economic efficiency of furniture manufacturing industry, which can be characterized by a high proportion of input costs making up 80% of the total cost, enterprises with small and medium number of employees and the operating environment with an excess of supply over demand. The aim of this work was the identification and quantification of indicators of furniture producing businesses, which representatively feature common attributes leading to successful furniture business. Enterprises were also characterized by high economic efficiency of furniture manufacturing. A success model, built on the proportion of selected items on the financial statements as a part of the total assets of the sample, was created to achieve the objective of the dissertation. The percentage was calculated from the regression equation, based on the interdependence of selected items of financial statements to total assets of the sample. Furthermore, the model was enhanced by colour expression of the strength of the values according to the correlation coefficient. And finally the model has been extended by the value of the coefficient of determination, which expresses the degree of causal probability of selected items. The resulting success model of furniture production can be used as an additional tool in the management models (Balance Scorecard, Excellence Model, financial analysis and other) as a financial measure of achieving the company's desired objective and sub-objectives. Using the success model in furniture production the owner or manager have a decisive influence on the economic efficiency of production, but also the very success of the company. The professional public can focus on the model and use it in their business practices.
|
guest ::
RSS feed.