The identification of selected net financial result’s determinants of food industry quoted companies
DOI:
https://doi.org/10.29015/cerem.255Keywords:
net financial result’s determinants, quoted companies belonged to food industryAbstract
The article deals with the net financial result’s determinants examinations of enterprises belonged to food industry, quoted on Warsaw Stock Exchange. In that area it was undertaken the consideration about the net financial result significance in enterprise’s activity. Then, it was made the analysis of selected net financial result’s determinants dynamics. The particular attention was put on: net sales revenue and similar items, operating costs, other operating revenue, other operating costs, financial income, financial costs, result on extraordinary items. Afterwards, in base on measures of position and simple linear regression method and multiple regression, were made the researches connected with the identification of above factors’ influence on analysed enterprises net financial result. The studies contain period 2003–2012. In examinations were used financial information from financial statements of analysed enterprises for period 2003–2012. The results indicate the importance of other operating revenues and costs in the net financial result of considered companies. The fundamental value of undertaken issue is to identify the factors that influence on the development of the net financial result, which should be seen as a key conditioning decision in the finance field of listed companies belonged to food industry. In further studies, it is assumed inter alia recognize the level of interaction adopted determinants on the financial management of listed companies food industry.References
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