Influence of sales and value added on earnings in the transport and warehousing sectors

Abstract

Within the paper submitted, the author seeks the perspective for an investor, entrepreneur or anybody who does or plans to do business in the sector of transportation and warehousing and might need a method to determine the impact of sales and value added on earnings. The data are classified according to the CZ NACE coding for the transport and warehousing sectors. The complete data from the accounting records in the given field for the years 2016-2020 are selected. The mutual relationship of both parameters is determined using correlation. According to the results, in individual years, the correlation of both parameters and earnings differs, with each parameter showing a different impact on earnings in terms of individual years, type of company or region in which a given company operates. Overall, however, the research can be influenced by the given data, which need to be processed in more detail for possible further investigation of the given issue. The data were divided into parameters of individual years, regions, and the type of legal person.