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001-es BibID:	BIBFORM074722
Első szerző:	Fenyves Veronika (gazdasági agrármérnök)
Cím:	Financial Performance Evaluation of Agricultural Enterprises with DEA Method / Fenyves Veronika, Tarnóczi Tibor, Zsidó Kinga
Dátum:	2015
ISSN:	2212-5671
Megjegyzések:	The evaluation of performance is aiming to continuously monitor efficiency and economy of the company's operation and to provide information for corporate decisions. Benchmarking is one means of comparing corporate performance. Nowadays financial indicators are commonly used means in corporate performance analysis, but they can hardly be used as a complex tool of measurement. Adequate performance evaluation and comparability requires a method, a measuring tool, which can measure corporate performance in a complex way. A method is needed, which allows the use of both quantitative and qualitative characteristics; Data Envelopment Analysis (DEA) is a method like that. DEA may complete traditional indicator analysis, especially if the goal is to get more information regarding operational and technical efficiency. Based on the analysis of the chosen corporate data, DEA is presented to be suitable for the comparison and analysis of profit-making companies' performance. Variables included in the evaluation are selected by step-wise regression. Benchmarking module of R Statistics is used during the calculations.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban performance analysis benchmarking financial ratios Data Envelopment Analysis (DEA) scale efficiency
Megjelenés:	Procedia Economics and Finance. - 32 (2015), p. 423-431. -
További szerzők:	Tarnóczi Tibor (1952-) (közgazdász) Zsidó Kinga Emese (1979-) (közgazdász)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM072713
Első szerző:	Tarnóczi Tibor (közgazdász)
Cím:	Risk and Growth Analysis of Small and Medium Size Enterprises Between 2010 and 2012 / Tarnóczi Tibor, Kulcsár Edina, Droj Laurentiu
Dátum:	2015
ISSN:	2212-5671
Megjegyzések:	The paper is dealing with the analysis of the enterprise risk and growth of a selected number of anonymous small and medium size enterprises. The investigation is based on the enterprises' simplified annual financial reports. In the economic environment of our days, the principle of "no risk means no profit" is widely accepted and supported. It can also be added, if there is no profit, there is no successful growth. By using leverage ratios, below we intend to analyze two basic types of enterprise risk: financial risk and operational risk. Several publications dealing with enterprise growth are available, yet none have yet been able to offer a common approach to this problem. In our publication enterprise growth is considered as the effective growth of certain economic indicators. We investigate internal and sustainable growth rates in the period of 2010-2013 in a sample of enterprises registered in County Bihor and operating in different sectors of economy. In the second part of the study, the investigated firms are grouped by calculated indicators based on their 2012 year's results by the method of cluster analysis. The calculations were carried out by the R statistics program which is used in a variety of research fields and has the advantage of being an open source software system. The program can offer the modules that are required for our analysis. For our cluster analysis we applied module 'hclust'. The results of the analysis show that there are no significant changes in the internal and sustainable growth rates of the companies over the investigated period. The minor difference identified between the internal (IGR) and sustainable growth (SGR) rates can be considered as normal, since the investigated firms were using foreign sources as well in order to finance their activities. In terms of risk indicators, it was found that of the degree of operating leverage (DOL) and the degree of financial leverage (DFL) it is the degree of operating leverage that appears to be the major source of problems for the investigated firms. Thus, risk managers should be giving priority attention to minimizing it. Our analyses show that the majority (64%) of the enterprises have an acceptable level of risk.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban risk uncertainty enterprise growth profitability leverage
Megjelenés:	Procedia Economics and Finance 32 (2015), p. 1323-1331. -
További szerzők:	Kulcsár Edina (1987-) (közgazdász) Laurentiu, Droj
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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