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
PREFERENCJE RODZAJU ŻYWNOŚCI W POSIŁKACH KONSUMOWANYCH NA DŁUGICH DYSTANSACH PRZEZ KIEROWCÓW CIĘŻARÓWEK
Celem artykułu jest identyfikacja cech osobowych związanych z zawodem kierowców ciężarówek w Kenii, które znacząco wpływają na wybór przez nich rodzaju spożywanego mięsa na śniadanie i lunch. Posługując się danymi zebran...
THE ATTITUDE OF YOUNG FARMERS OF CIECHANÓW DISTRICT FACED WITH THE OPPORTUNITIES OF FARMS DEVELOPMENT
The aim of the study was to analyze the activity of young farmers located in the district of Ciechanów to the development opportunities they held farms, depending on the education of agricultural producers and sources of...
Wspomaganie instytucjonalne rozwoju turystyki wiejskiej
AGRICULTURAL LAND PRIVATIZATION IN POLAND
The aim of the article is to present the process of agricultural land privatization in Poland, taking into account the role that this policy has played in terms of shaping the Polish agricultural model, based on family h...
Wsparcie przedsiębiorczości na obszarach wiejskich województwa pomorskiego w ramach Programu Rozwoju Obszarów Wiejskich na lata 2007-2013