斯洛伐克2018年食品会计实体自身资源的充分性

Katarína Tasáryová, Renáta Pakšiová
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引用次数: 0

摘要

对于这些公司来说,选择合适的资产资源结构以消除经营风险是非常重要的。例如,它包括高负债导致偿付能力降低的相关风险,即外部资产的高价值和资产的低流动性。另一方面,高水平的自有资产资源并不是一个明确的积极指标,因为自有资产资源客观上是最昂贵的资源之一。在公司内部建立足够的自有资源和资产水平,是管理层在优化业务设置、实现长期积极业务成果方面的关键作用。本文的目的是在财务分析指标的基础上评估斯洛伐克2018年食品企业自身资源的充分性。
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ADEQUACY OF THE AMOUNT OF OWN RESOURCES OF FOOD ACCOUNTING ENTITIES IN 2018 IN SLOVAKIA
: It is very important for these companies to choose an adequate asset resource structure in order to eliminate risks in their business. It includes, for example, the risks associated with reduced solvency due to high indebtedness, thus the high value of external assets and low liquidity of assets. On the other hand, the high level of own resources of assets is not an unambiguously positive indicator, as own resources of assets are objectively one of the most expensive. Establishing an adequate level of own resources of assets in company is a key role of management in its optimal business setup towards long-term positive business results. The aim of the paper is to assess the adequacy of the amount of own resources of food business in 2018 in Slovakia on the basis of financial analysis indicators.
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