ECONOMIC VALUE ADDED VERSUS RISK IN AGRICULTURAL COMPANIES – INTERACTIONS AND CAUSES OF THEIR OCCURRENCES

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ECONOMIC VALUE ADDED VERSUS RISK IN AGRICULTURAL COMPANIES – INTERACTIONS AND CAUSES OF THEIR OCCURRENCES

Journal Title: Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu - Year 2017, Vol 0, Issue 3

Abstract

The goal of the research is to present relations between the ability to generate value and risk in agribusiness companies. The ability to generate value of analyzed entities was determined using a rate of return on invested capital expressed by economic value addend (EVA). To characterize the risk of business indicators of operating and financial leverage were used. In periods of higher leverage lower rates of return on invested capital were noticed. The main reason for growth of the degree of leverage was an increase in the share of fixed cost in gross margin along with a decrease of operating profit. This gave an evidence of a negative influence of risk expressed by leverage on ability to generate value in agribusiness companies.<br/><br/>

Authors and Affiliations

Serhiy Zabolotnyy

Keywords

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EP ID EP346171
DOI 10.5604/01.3001.0010.3267
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