Sectoral analysis of the differences in profitability of Czech and German business ventures – an empirical benchmark study

Beyer, Dirk; Hinke, Jana

doi:10.15240/tul/001/2018-1-009

Cited by 6 publications

(6 citation statements)

References 13 publications

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“…Nearly all countries show significant disadvantages in comparison with Czechia in the rejection of a null hypothesis of equal means (Belgium and Poland being the exceptions). This specific comparative advantage of Czech firms has been found in previous research (Beyer and Hinke 2018). Despite not having the highest VAR (Table 3), Czechia's advantage in RoS is primarily caused by a low staff cost ratio.…”

Section: Comparisonsupporting

confidence: 77%

European benchmarking of determinants of profitability for companies with accrual accounting in the agricultural sector

Beyer¹,

Hinke²

2020

AGR ECON-CZECH

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In this study, differences in common measures of profitability, such as return on sales, return on capital employed and return on equity, are analysed in agricultural firms with accrual accounting in 10 European countries. The resulting differences in profitability are broken down using an additive decomposition method, which addresses the quantified impact of several affecting factors. This approach is based on a ratio system, which follows the principles of the DuPont identity. According to the general intention of benchmarking, the leading country within the sample for each measure of profitability provides the relevant reference point, representing best practice. This approach provides insight into the specific comparative strengths and weaknesses of the agribusinesses in the countries within the sample and indicates useful starting points for effective improvements. In addition to the value-creating operations, this involves, in particular, labour productivity, the efficient use of fixed assets and the degree of debt financing.

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Section: Comparisonsupporting

confidence: 77%

European benchmarking of determinants of profitability for companies with accrual accounting in the agricultural sector

Beyer¹,

Hinke²

2020

AGR ECON-CZECH

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“…This situation was caused by the relative stability in the generic structure of fixed assets. The efficiency of fixed assets in other sectors of the economy is similarly low (Beyer and Hinke, 2018).…”

Section: Table 4 Economic Resultsmentioning

confidence: 99%

Costs of Maintaining Fixed Assets in Agriculture – Case of Poland and Lithuania

Kołoszko-Chomentowska

Vilkevičiūtė

2020

Management Theory and Studies for Rural Business and Infrastructure Development

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Fixed assets are the foundation of agricultural production. The efficiency of this production depends on the degree to which fixed assets are used (their productivity). The goal of this article is to analyze the fixed assets of variously specialized farms, the costs of their maintenance, and to investigate relationships between the value of tangible fixed assets and the efficiency of agricultural production. This analysis pertains to farms in Poland and Lithuania specializing in field crops and milk production based on FADN data from the years 2015-2017. The results indicate that Polish farms are better equipped with fixed assets. At the same time, considering type of production, farms specializing in milk production were technically better equipped in both countries. The costs associated with maintaining fixed assets and their depreciation are a substantial item in the total costs of agricultural production, making up 40% of all costs. In the case of Poland, farms specializing in milk production were characterized by higher effectiveness of labor, which was 35% higher than on field crop farms. As for Lithuanian farms, those specializing in field crops reached higher labor effectiveness. The positive relationship between fixed assets and the effectiveness of labor and value of production is confirmed by coefficient of determination.

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“…According [5] Benchmarking is the continuous process of measuring products, services, and activities against the best performance levels, which can be found either inside or outside the organization.…”

Section: Theorymentioning

confidence: 99%

Poverty Alleviation Pattern: Top Down or Bottom Up Approach? (Indonesia and Malaysia Benchmarking)

Aspiranti,

Amaliah,

Shaharuddin

2023

KSS

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Based on the previous research by Aspiranti et al. (2021), it was found that Indonesia and Malaysia still have impoverished communities that urgently need to improve their welfare. In the poorest areas of Malaysia, the majority of households from each ethnic group (on average, 55%) are vulnerable to poverty, while the core poor group comprises the lowest share (on average, 4%). Among household heads at different education levels, the core poor group represents the lowest share (average 4.5%), while the largest share (average 48%) is vulnerable to poverty. In Indonesia, the percentage of poor people in the poorest areas reached 9.27% in 2018, which is already below the national poverty rate of 9.82%. However, during the period of 2014-2018, the poverty line in Indonesia’s poorest areas continued to increase each year, with a 20.46% increase compared to 2014. The Indonesia Poverty Depth Index (P1) decreased from 1.72 to 1.49, indicating that the average expenditure of the poor is getting closer to the poverty line. Empirical findings from a study conducted in 2021 demonstrate that Indonesia’s poverty rate has shown improvement compared to 20 years ago. However, extreme poverty levels still persist, with income levels below $1.9 per day. In Malaysia, there are no longer people categorized as extremely poor. Based on secondary data published by the ASEAN Secretary Data, Malaysia’s high economic growth is accompanied by high per capita income, reaching $9,000 per year. As a result, Malaysians have a longer life expectancy of 78 years compared to Indonesians (68 years). However, despite Malaysia’s success in bringing prosperity to the population on an aggregate basis, there are still pockets of ethnic Malays experiencing poverty. The Malaysian government has made various efforts to alleviate poverty in these regions, but the poverty rate remains. Both Indonesia and Malaysia continue to implement poverty alleviation measures through top-down and bottom-up approaches. The study aims to benchmark the poverty alleviation models of both countries by conducting surveys in poverty-stricken areas of Indonesia (focused on Garut Regency) and Malaysia (focused on Kelantan). The research findings indicate that Malaysia’s poverty alleviation efforts are more top-down, initiated by the government through macroeconomic instruments. In West Java, the Provincial Government adopts a top-down approach by coordinating with various stakeholders to ensure program and activity synergy. Efforts to accelerate poverty reduction in West Java include the establishment of social protection, public health services, and direct financial support for families, encompassing both non-agricultural and agricultural sectors, to enhance community welfare. Keywords: benchmarking, poverty alleviation

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Sectoral analysis of the differences in profitability of Czech and German business ventures – an empirical benchmark study

Cited by 6 publications

References 13 publications

European benchmarking of determinants of profitability for companies with accrual accounting in the agricultural sector

European benchmarking of determinants of profitability for companies with accrual accounting in the agricultural sector

Costs of Maintaining Fixed Assets in Agriculture – Case of Poland and Lithuania

Poverty Alleviation Pattern: Top Down or Bottom Up Approach? (Indonesia and Malaysia Benchmarking)

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