Acta Universitatis Bohemiae Meridionalis, 2013 (vol. 16), issue 2
How the Business Strategies of Small and Medium Sized Enterprises are Affected Based on Their Size and Business Focus
Pavlína Dalíková, Marie Duspivová
Acta Univ. Bohem. Merid. 2013, 16(2):131-138 | DOI: 10.32725/acta.2013.012895 
The Current global environment requires that enterprises should have a clearly determined vision and direction, which they want to head for. This paper deals with the process management of small and medium sized enterprises according to the number of employees and business focus. The aim is to analytically describe the business strategies of surveyed small and medium sized enterprises and their differences based on company size and business focus. Furthermore, to statistically analyse and compare the causal effect between strategy selection and affiliation to examined categories of small and medium sized enterprises. Statistical analysis deals with...
Association between Quality Management and Financial Performance
Jana Pokorná
Acta Univ. Bohem. Merid. 2013, 16(2):139-148 | DOI: 10.32725/acta.2013.013629
This paper deals with quality management using ISO 9001 certificate and other similar certificates and with Costs of Quality. Numerous studies claim that quality management increases a company's performance, mainly measured by operational indicators. The paper aims to find out if there is also a relationship between implementing these tools in a company and higher financial results. An analysis was carried out on a sample of 548 medium-sized and large companies based in the Czech Republic, by way of an extensive questionnaire survey. Financial performance was measured by means of the return on assets indicator between the years 2005-2011. The findings...
Implementation of IFRS for SME in Agricultural Enterprises in the Czech Republic
Lucie Bartůňková
Acta Univ. Bohem. Merid. 2013, 16(2):149-155 | DOI: 10.32725/acta.2013.014597
With the growing importance of small and medium-sized enterprises there is also need to harmonize their financial statements. In this connection IFRS for SME has been developed but currently, it is not part of Czech or European accounting legislation. However, there are some countries in the world that have already adopted this standard and incorporated it in their national legislation. The aim of this paper is to identify the advantages and disadvantages associated with the implementation of IFRS for small and medium-sized enterprises involved in agricultural activities and operating in the Czech Republic. This paper is based on existing experience...
The Relationship between the Effectiveness of Production Factors and Business Performance in Agriculture
Martina Novotná, Jaroslav Svoboda
Acta Univ. Bohem. Merid. 2013, 16(2):157-167 | DOI: 10.32725/acta.2013.015509
The effectiveness of production factors can be evaluated against several relations, which must always be understood as relations between output and input. The aim of this paper is to assess the relationship between the effectiveness of production factors and business performance. One-factor productivity (more precisely labour productivity), total productivity (TFP) - on the basis of economic profit and Return on Assets (ROA) - the most synthetic indicator of profitability, were the applied indicators at approx. 820 agricultural enterprises. In the reference period (2004 - 2010) it was possible to describe the impact of the Czech Republic's accession...
Analýza nerovnoměrnosti rozdělení hrubé přidané hodnoty podniků polní výroby
Analysis of Unequal Distribution of Gross Value Added in Plant Production Business
Zdeňka Malá, Gabriela Trnková
Acta Univ. Bohem. Merid. 2013, 16(2):169-183 | DOI: 10.32725/acta.2013.0161023
The aim of this paper is the evaluation of gross value added inequality in the field production businesses, including the definition of determinants that cause or eliminate the mentioned inequality. The fulfillment of this aim is based on the quantification and decomposition of the Gini coefficient and on quantification of random effects model. Panel data for the analysis were gained from the Creditinfo database and the State Agricultural Intervention Fund and represent the economic results of 140 field production companies from 2005-2010. Results of the paper document the inequality of gross value added, which is generated mainly by the differences...
Osobnostní faktory vedoucí k fluktuaci zaměstnanců
Factors of Personality leading to employee turnover in organisation
Lucie Vnoučková
Acta Univ. Bohem. Merid. 2013, 16(2):185-198 | DOI: 10.32725/acta.2013.017687
Employee turnover is quite costly. Firstly in terms of finance, secondly there is the possibility to lose knowledge workers and thirdly it may threaten knowledge continuity. Therefore, it is necessary to take care about causes leading to employee turnover. The aim of the paper is, based on the outcomes of primary survey, to identify and describe the specific causes leading to employee turnover and by naming them to suggest changes in human resource management leading to restriction or to complete elimination of such a problematic phenomenon. The results summarize the main causes of employee turnover and divide them according to the outcomes of statistical...
Ethical Management Prevents Crisis
Milan Přibyl
Acta Univ. Bohem. Merid. 2013, 16(2):199-209 | DOI: 10.32725/acta.2013.018600
The management of many our companies is mainly carried out through monitoring of measurable, quantitative properties of business phenomena and volume of achieved short term profits in time. Companies under-estimate the dynamics of production growth and sales, and do not pay sufficient attention to regulation of fixed costs. It often causes firms many problems and may result in a crisis. There is a nationwide illusion of never-ending growth in demand, which creates the fiction that everything can be bought for cash or on credit. This view influenced the management of corporate and civic communities and assisted to the unwanted development of consumer...