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Influence of Components of Net Working Capital on Costs of Companies Manufacturing Machinery and Equipment in the Czech Republic
| Content Provider | Semantic Scholar |
|---|---|
| Author | Motlíček, Zdeněk Matějová, Pavlína Martinovičová, Dana |
| Copyright Year | 2015 |
| Abstract | MOTLÍČEK ZDENĚK, MATĚJOVÁ PAVLÍNA, MARTINOVIČOVÁ DANA. 2015. Infl uence of Components of Net Working Capital on Costs of Companies Manufacturing Machinery and Equipment in the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 63(1): 263–270. The approach to working capital management signifi cantly aff ects the performance of companies. Nevertheless, this eff ect varies depending on the observed industry and company’s size and it may be assumed that it is also dependent on territory diff erences. The paper presents an empirical research aiming to identify particular links between net working capital and costs of the company. The outcomes indicate a relatively strong positive correlation between the variables, especially in case of inventory. Furthermore he ratio of fi nancial costs to ordinary costs is low, as well as the impact of net working capital components on fi nancial costs. It follows that a focus on collection period would not lead to signifi cant savings. The fi ndings appropriately complement Czech and foreign literature focused more on impact of net working capital or working capital on profi tability indicators. Further studies concerning a more detailed analysis of the infl uence of net working capital on corporate costs are diffi cult to be found. The present research has been conducted on medium-sized companies located in the Czech Republic and manufacturing machinery and equipment. The obtained results suggest the most suitable area of focus for optimization of working capital in relation to costs for the types of companies defi ned above. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://acta.mendelu.cz/media/pdf/actaun_2015063010263.pdf |
| Language | English |
| Access Restriction | Open |
| Subject Keyword | Assumed Complement System Proteins Czech dysplasia, metatarsal type Dana-Farber/Harvard Cancer Center Diff utility Ectomesenchymal Chondromyxoid Tumor Ephrin Type-B Receptor 1, human Financial cost Inventory Macrococcus brunensis Mathematical optimization Norm (social) Registered jack |
| Content Type | Text |
| Resource Type | Article |
