Return on sales in the Czech building industry? Does firm size matter?

Author:

Krulický Tomáš,Potužník Dominik

Abstract

The presented paper explores the link between firm size and returns on sales (RoS) in Czech building companies. We examined how different business sizes relate to the return on sales, considering staff numbers and the RoS movement over a period. The CRIBIS database of CRIF Company - Czech Credit Bureau provided relevant data from 2016 to 2020, including profitable and active building enterprises. The industry analysis involves an empirical approach using industry structure analysis, return on sales analysis and observing its movement from 2016 to 2020. The industry predominantly encompasses small firms of fewer than 25 employees, exhibiting dramatic variations of the average return on sales over the period. Large companies exceeding 250 employees show complete conformity, yet their numbers are small in the construction sector. The correlation analysis revealed that the business size, i.e., staff numbers, is independent of the return on sales. The submitted work suggests a new size classification according to total assets and sales.

Publisher

EDP Sciences

Subject

General Medicine

Reference14 articles.

1. Suler P., Machova V. Financial Stability in Central European Countries: Case of The Visegrad Four. 7th International Conference on Education and Social Sciences (INTCESS 2020), 1218–1223 (2020)

2. Performance and size: empirical evidence from Portuguese SMEs

3. Firm Size and Profitability: A Study of Listed Manufacturing Firms ed Manufacturing Firms in Sri Lanka

4. Horak J., Machova V. Business Enterprises and Generators of their Value. 18th International Scientific Conference on Globalization and Its Socio-Economic Consequences, 547–554 (2018)

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3