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Dissertations / Theses on the topic 'Operating Leverage and Profitability'

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Published: 5 June 2025
Last updated: 1 August 2025

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1

Štěpánková, Lucie. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222520.

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The aim of this thesis is to assess the level of financial management, joint-stock company Autic and formulation of proposals to improve the financial situation in problem areas. During its processing particularly the methods of financial analysis have found application. Data of the firm over the period of 2006 – 2008 are used for the financial analysis.
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2

Löwenthal, Simon, and Henry Nyman. "Do Firms Balance Their Operating and Financial Leverage? - The Relationship Between Operating and Financial Leverage in Swedish Listed Companies." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202220.

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Previous research on the tradeoff between operating and financial leverage has come to contradicting results, thus, there is no consensus of opinion regarding van Horne’s tradeoff theory. This study investigates whether there is support for the tradeoff theory on a sample of 347 Swedish, listed firms. Unlike previous studies, we employ a method with direct measures using guidance provided by Penman (2012), rather than using the more common degree of operating and financial leverage as proxies. During the time period 2006-2011 we find a statistically significant negative relationship of 0.214 u
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3

Charneca, Diogo Fernando Aurélio Semião. "Operating profitability in branded pharmaceutical firms." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/11612.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics<br>This work project focuses in operating profitability of branded pharmaceuticals, measured by return on assets (ROA). It gives insights about key ROA drivers, by breaking down this ratio into gross sales margin, assets turnover and operating risk. Data from consolidated financial statements of 26 US- and European-based firms for the period 2007-2011 is used in univariate and bivariate analyses. Results suggested that firm size and country-memb
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4

Šustková, Jitka. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222153.

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The master’s thesis analyses financial health of the company SLB, s.r.o. in the years 2004 – 2007 at the basis of selected methods of the financial analysis. It comprises proposals of possible of identified problems which should result in the improvement of financial situation of the firm in future years.
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5

Yao, Yujia. "Operating Leverage and Systematic Risk of the U.S. Airline Industry." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2148.

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This study provides empirical evidence of a positive relationship between operating leverage and systematic risk of the U.S. airline industry. This paper contributes to the literature related to operating leverage by developing a method to estimate the degree of operating leverage using publicly available information on aircraft capacity and operating expenses of the publicly listed airlines. The results suggest that, holding other financial characteristics constant, a rise in operating leverage of an airline is associated with an increase in systematic risk as perceived by the investors. In o
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6

Dreyer, Jacque. "Capital structure : profitability, earnings volatility and the probability of financial distress." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/23802.

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This research project set out to determine whether there is a relationship between the observed leverage levels of South African companies, their profitability, earnings volatility and the probability of financial distress. The relevant body of knowledge against which to execute this research project is known as capital structure theory. Capital structure theory deals with the way in which firms finance themselves. It is concerned with the relationship between the structure of debt, equity and hybrid securities found on the right hand side of the firm’s balance sheet. It is believed that the 2
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7

Minnema, Joel, and Alexander Andersson. "The relationship between leverage and profitability : A quantitative study of consulting firms in Sweden." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-150235.

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Profitability is fundamental for any firm to retain a competitive advantage and facilitate long-term prosperity. The drivers of profitability may depend on the industry, and the path to profit maximisation has been thoroughly discussed in previous research. A common factor included by researchers to determine firm profitability is capital structure. The results on the relationship between capital structure and profitability differ significantly depending on the context of the research. Furthermore, research on capital structure in the management consulting industry seems absent, which has left
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8

HUANG, YUXIN. "Impact of Labor Protection Laws on the Operating and Financial Risks of Firms: The Case of China." ScholarWorks@UNO, 2018. https://scholarworks.uno.edu/td/2546.

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A debate exists regarding the effect of labor protection laws on labor costs. Whether labor protection laws increase or decrease labor costs has implications for risk exposure of affected firms. If the labor costs go up, all else the same, the firm’s breakeven point goes up. Facing increased business risk, the firm must resort to strategies that inhibit the risk exposure, especially if the higher labor costs cannot be transferred, without adverse consequences, to consumers. The strategies include reigning in, if at all possible, operating leverage and financial leverage. Conversely, if the lab
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9

Li, Rong-Jen. "Combined Leverage and the Volatility of Stock Prices." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331340/.

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Much has been written during the past decade to explain the relationship between financial and operating leverage and stock-price volatility. However, the relationship between combined leverage and stock-price volatility has yet to be fully explored. Mandelker and Rhee's (MR) recent study uses both operating and financial leverage in a regression (equivalent to the traditional total leverage—DTL) and shows that both types of leverage are positively associated with common stock betas. Huffman recently demonstrated that there are interactions between operating leverage and financial leverage. Th
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10

Holcová, Eva. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222521.

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The master´s thesis is concerned with financial analysis and evaluates financial health of company Pramet Tools, s. r. o. in the years 2004 - 2008. The aim of this thesis is to apply basic methods of financial analysis to analyze financial situation in chosen company and based on achieved results to propose the possible solutions of identified problems which should result in the improvement of financial situation of the company in future years.
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11

Holec, Pavel. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222522.

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The master’s thesis analyses financial health of the company IFE-CR, a.s. in the years 2004 – 2008 at the basis of selected methods of the financial analysis. It comprises proposals of possible of identified problems which should result in the improvement of financial situation of the firm in future years.
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12

Troughton, Mark Timothy. "An empirical investigation of the inter-relationships between systematic risk, financial leverage and operating leverage of industrial companies listed on the Johannesburg Stock Exchange." Master's thesis, University of Cape Town, 1996. http://hdl.handle.net/11427/16112.

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Bibliography: pages 234-247.<br>The Capital Asset Pricing Model (CAPM) postulates that beta is a quantitative measure of a company's undiversifiable risk, the determinants of which are of considerable interest to financial managers and investors alike. Analytical research has shown that beta is a positive function of a company's unlevered or asset beta and its market value debt to equity ratio (i.e. financial leverage). In turn, unlevered beta has been shown to be a positive function of a company's operating leverage, and the trade-off between operating and financial leverage proposed as a mea
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13

Yue, Xiabin, and Bo Xing. "The impact of R&D intensity on the volatility of stock price : A study of the Swedish Market during year 1997-2005." Thesis, University of Skövde, School of Technology and Society, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-202.

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<p>This thesis investigates the theoretical and empirical relationships between a firm’s R&D investment intensity and the systematic risk of its common stock in Sweden. This is done by examining 38 Swedish firms between 1997 and 2005. An overlapping set of 5-year window is chosen to apply to calculate the variables of the samples.</p><p>In this thesis, three factors are introduced as a proxy of main constituents of systematic risk: intrinsic business risk, degree of financial leverage and degree of operating leverage. And we use these three constituents to analysis the relationship between R&D
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14

Bonito, Miguel Filipe Rocha. "Estudo comparativo de efeitos de alavancagem no risco sistemático baseado no CAPM entre empresas do PSI 20 e IBEX 35." Master's thesis, Universidade de Évora, 2014. http://hdl.handle.net/10174/18258.

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Esta dissertação tem como principal objetivo estudar os efeitos de alavancagem no risco sistemático nas empresas não financeiras do PSI 20 e do IBEX 35. A metodologia utilizada é descritiva e analítica, utilizando-se a análise de correlação de Pearson e a análise de modelos de dados de painel para efetuar uma comparação entre as empresas não financeiras do PSI 20 e IBEX 35, tendo como ponto de partida o referencial teórico do Capital Asset Pricing Model. Foi possível verificar para o conjunto de empresas não financeiras do PSI 20 e IBEX 35 que ambas as alavancagens são significativas, estando
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15

Deboi, Vladyslav, Harbi Kurmakhadov, and Meng Li. "Impact of financial leverage on the profitability of real estate companies : A quantitative study from Swedish Stock Exchange." Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-53080.

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Prudent usage of financial leverage by managers can significantly impact business operations and a corporate’s performance. Thus, the determination and the understanding of the influence of financial leverage on the profitability of a corporation are intrinsic and indispensable for not only maximising the value of a firm but also improving its financial performance. This study adopted a quantitative research method, in which the theories were tested by multiple regression analysis in line with the positivism paradigm and deductive measure. Moreover, ontology belongs to the objectivist perspect
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16

Lourenço, Wesley da Silva, and 0000-0002-0760-7644. "The Moderating Role Of Market Structure On The Relationship Between Firm Operational Performance And Degree Of Operating Leverage." Universidade Federal do Espírito Santo, 2017. http://repositorio.ufes.br/handle/10/8869.

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Made available in DSpace on 2018-08-01T23:39:45Z (GMT). No. of bitstreams: 1 tese_10960_DISSERTACAO - WESLEY LOURENCO.pdf: 1180702 bytes, checksum: 92a5bf3209b7bd23e332624e387fdd69 (MD5) Previous issue date: 2017-05-03<br>CAPES<br>Esta dissertação investiga o papel de moderação da estrutura de mercado na relação entre desempenho operacional e composição dos custos das empresas. Como proxy para a estrutura de mercado, adotou-se o Índice Herfindahl-Hirschman (HHI); para o desempenho operacional, foi utilizado como proxy o retorno sobre o capital investido (ROIC); e para composição dos cu
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LOURENCO, W. S. "The Moderating Role Of Market Structure On The Relationship Between Firm Operational Performance And Degree Of Operating Leverage." Universidade Federal do Espírito Santo, 2017. http://repositorio.ufes.br/handle/10/8869.

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Made available in DSpace on 2018-08-01T23:39:45Z (GMT). No. of bitstreams: 1 tese_10960_DISSERTACAO - WESLEY LOURENCO.pdf: 1180702 bytes, checksum: 92a5bf3209b7bd23e332624e387fdd69 (MD5) Previous issue date: 2017-05-03<br>Esta dissertação investiga o papel de moderação da estrutura de mercado na relação entre desempenho operacional e composição dos custos das empresas. Como proxy para a estrutura de mercado, adotou-se o Índice Herfindahl-Hirschman (HHI); para o desempenho operacional, foi utilizado como proxy o retorno sobre o capital investido (ROIC); e para composição dos custos das empres
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18

Hiers, Christina. "Small Aviation Business Success Strategies for Profitability." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2828.

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Ninety-five percent of all aviation businesses are small businesses; from 2009-2012, small aviation business operations decreased by 10.2% and resulted in a loss of $4.4 billion in revenue. The purpose for this multiunit case study was to explore what strategies small aviation businesses leaders used to reduce or control operating expenses for profitability. The sample comprised 3 small aviation businesses located in Middle Tennessee. The conceptual framework for this study built upon systems theory and sustainability theory. The data were collected through semistructured interviews and compan
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19

Schwarz, Patrick. "Capital Structure and Profitability in German Family Firms : An Investigation of stock market listed family and non-family firms." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260101.

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20

Hudecová, Klaudia. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223347.

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The diploma thesis focuses on the evaluation the financial situation of TWIN CAR, Ltd. in the years 2007 - 2010 using selected ratios of financial analysis. On the finding and evaluate the results according to various indicators of financial analysis will be drawn with concrete proposals and recommendations to improve the financial situation and the stability of the company in future years.
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21

Feld, Benjamin, and Annie Älveborn. "Kapitalstrukturens inverkan på bankers lönsamhet: bevis från Europa : En kvantitativ studie över banker inom EU under perioden 2006-2012." Thesis, Linköpings universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-109868.

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Vilken finansieringsstrategi företag bör använda sig av för att uppnå så hög lönsamhet som möjligt, har varit ämne för intensiv forskning alltsedan Modigliani &amp; Millers identifierade samband mellan skuldsättningsgrad och lönsamhet 1958. Då europeiska banker är ålagda med regleringar står de inför en problematisk situation där de behöver skapa högre avkastning för investerare, och samtidigt leva upp till de riskbegränsningar regelverken föreskriver. De ledande teorierna inom området står i konflikt med varandra där både finansiering genom skulder respektive eget
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22

Тарнавський, О. А. "Підвищення прибутковості підприємств легкої промисловості в контексті забезпечення їх фінансово-економічної безпеки". Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/25038.

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Тарнавський, О. А. Підвищення прибутковості підприємств легкої промисловості в контексті забезпечення їх фінансово-економічної безпеки : випускна кваліфікаційна робота : 073 "Менеджмент" / О. А. Тарнавський ; керівник роботи І. В. Садчикова ; НУ "Чернігівська політехніка", кафедра фінансів, банківської справи та страхування. – Чернігів, 2021. – 102 с.<br>Об’єктом дослідження виступають підприємства легкої промисловості. Предметом дослідження випускної кваліфікаційної роботи є прибутковість підприємств в контексті забезпечення їх фінансово-економічної безпеки. Мета кваліфікаційної роботи поляга
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Elshqirat, Mohammad Kamel. "Multifactor Capital Asset Pricing Model in the Jordanian Stock Market." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5186.

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A valid and accurate capital asset pricing model (CAPM) may help investors and mutual funds managers in determining expected returns and thus, may increase profits which can be reflected on the community resources. The problem is that the traditional CAPM does not accurately predict the expected rate of return. A more accurate model is needed to help investors in determining the intrinsic price of the financial asset they want to sell or buy. The purpose of this study was to examine the validity of the single-factor CAPM and then develop and test the validity of a multifactor CAPM in the Jorda
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24

Mantovani, Marli Helena Colangelo. "Análise da relação entre alavancagem e rentabilidade dos bancos brasileiros listados na Bolsa de Valores de São Paulo, no período de 2001 a 2010." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1043.

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Made available in DSpace on 2016-04-25T16:44:30Z (GMT). No. of bitstreams: 1 Marli Helena Colangelo Mantovani.pdf: 858356 bytes, checksum: 8738966ab8f6867b3af25f7ccb67086a (MD5) Previous issue date: 2012-07-31<br>The banking sector has prominent position in the economy, dealing with financial resources, providing innovative solutions and mainly by the constant pursuit of increase profitability. There are many reasons for greater profitability of banks, as the high competition in the sector and the pressures of managers for higher returns through riskier operations. Although there are some ac
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Vicenová, Lenka. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222523.

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This diploma thesis deals with economic health of the company JAKOS, a.s. in years 2005–2008. There was used selected methods of the financial analysis. Based on recognized facts I propose measures which should result in the improvement of financial situation of the company.
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Eriksson, Cecilia, and Nikkilä Mi Tran. "Applicering av utvalda kapitalstruktursvariabler på den svenska marknaden : En kvantitativ studie på svenska börsnoterade företag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35516.

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The purpose of the study is to examine the application of selected variables from previous studies when applied to the capital structure of Swedish publicly traded companies. Five variables will be used to examine whether they have a similar effect on the capital structure of Swedish companies. The study is a quantitative research that is made up of data that was collected from two chosen line of businesses on the Swedish market, industrials and medicine. A large quantity of data was collected from 135 companies during the time period 2013-2017, the data was processed and converted before a re
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Hellman, Eric. "KAPITALSTRUKTUR I SVENSKA SMÅ OCH MEDELSTORA FÖRETAG : Variablers påverkan under finansiell lågkonjunktur." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-11290.

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Honza, Filip. "Hodnocení finančního zdraví vybraného podniku a návrhy na jeho zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224522.

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This thesis focuses on drawing up and evaluation of financial situation of company AB JET Ltd. from years 2008 – 2012. The first part consists of theoretical bases of financial analysis. The second part contains the application of essential methods to the analysis of financial situation of the company. On the basis of the analysis are found weaknesses for which are designed the recommendations. The recommendations should lead to improved financial health of the company.
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PELLEGRINI, LAURA. "LE CONNESSIONI TRA ECONOMIA E POLITICA: L'EVIDENZA EMPIRICA IN ITALIA 1987-2006." Doctoral thesis, Università Cattolica del Sacro Cuore, 2010. http://hdl.handle.net/10280/827.

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Questo lavoro prende in esame le connessioni fra economia e politica in Italia nel periodo compreso tra il 1987 e il 2006. Tale filone di studi si situa all’interno del sempre più variegato e crescente interesse per il legame fra corporate governance, potere di mercato, struttura finanziaria e performance dell’impresa. Dopo una prima parte volta a mettere in luce alcuni principali lineamenti teorici ed istituzionali del tema in oggetto, segue una seconda parte, di natura prettamente empirica. In primo luogo si vogliono mettere in luce quali siano state le società quotate connesse nel periodo c
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PELLEGRINI, LAURA. "LE CONNESSIONI TRA ECONOMIA E POLITICA: L'EVIDENZA EMPIRICA IN ITALIA 1987-2006." Doctoral thesis, Università Cattolica del Sacro Cuore, 2010. http://hdl.handle.net/10280/827.

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Questo lavoro prende in esame le connessioni fra economia e politica in Italia nel periodo compreso tra il 1987 e il 2006. Tale filone di studi si situa all’interno del sempre più variegato e crescente interesse per il legame fra corporate governance, potere di mercato, struttura finanziaria e performance dell’impresa. Dopo una prima parte volta a mettere in luce alcuni principali lineamenti teorici ed istituzionali del tema in oggetto, segue una seconda parte, di natura prettamente empirica. In primo luogo si vogliono mettere in luce quali siano state le società quotate connesse nel periodo c
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Chaika, Tetiana, Nataliia Poberezhna, and Olga Panasenko. "Possibilities of using Ukrainian companies’ open financial statements in the profitability analyzing of cash flows." Thesis, Дике Поле, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/42712.

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Cash flow information is more transparent, easier to control, less affected by accounting policies, and more clearly shows whether a company generates real money. Therefore, it is obvious that when assessing the profitability, along with the other profitability ratios, it is also necessary to take into account return on cash flow ratios. The Ukrainian companies’ financial statements contain information that allows to calculate a number of cash flow profitability metrics. There are various approaches to the design of cash flow profitability metrics: some of them interpret cash flow as a dynami
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Dvořáková, Marcela. "Zhodnocení finanční situace podniku a návrhy na zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224513.

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The thesis deals with the financial-economic analysis in the company of Tauer electro Inc. for using the selected analytic methods and indicators. The period under examination of the company relates to the years 2008 - 2012. Analysis of the data is got an overview of the strengths and weaknesses of the company. Subsequently the identified weaknesses of the selected measures will be proposed in order to improve this situation in the company.
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Souza, Bruno Carlos de. "Relação da estrutura de custos e despesas com a rentabilidade e lucratividade operacional nos setores têxtil e siderúrgico/metalúrgico no Brasil no período de 2005 a 2009." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13022012-204418/.

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A partir das demonstrações contábeis publicadas, com a utilização de modelagem econométrica, esta tese teve como objetivo principal estimar a composição da estrutura de custos e despesas que tiveram rentabilidade e lucratividade operacional acima da média dos setores selecionados. Extraíram-se inferências sobre a composição da estrutura de custos e despesas das empresas e efetuou-se uma análise relacionando essa estrutura com a rentabilidade e a lucratividade operacional acima da média de cada setor selecionado dentro do período de 2005 a 2009. As variáveis de análise foram extraídas da base d
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Azari, Afarin Ahmadi. "Effective tax rate in european companies." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21107.

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Mestrado em Finanças<br>Este trabalho pretende determinar como as características das Empresas têm influência no consequente tratamento Fiscal, nomeadamente na taxa efetiva de imposto. No nosso estudo, a Taxa Efetiva de Imposto (TEI) foi definida das 3 seguintes formas: TEI1 sendo um logaritmo do rendimento coletável dividido pelo GAI (Ganhos antes de Impostos), TEI2 sendo um logaritmo do rendimento coletável dividido pelo GAI normalizado e TEI3 como um algoritmo do montante pago em Impostos dividido pelo GAI normalizado. A amostra é constituída por 450 Empresas Publicas de 18 países Europeu
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Masoud, Aboubaker Z. "Dynamic optimisation of batch distillation with and without chemical reaction with emphasis on product demand and operating cost : modelling conventional and unconventional batch distillation in gPROMS and operation parameters to maximise profitability whi." Thesis, University of Bradford, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511386.

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Юрченко, Я. О. "Управління капіталом підприємств м’ясної промисловості в контексті забезпечення їх фінансово-економічної безпеки". Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/25039.

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Юрченко, Я. О. Управління капіталом підприємств м’ясної промисловості в контексті забезпечення їх фінансово-економічної безпеки : випускна кваліфікаційна робота : 073 "Менеджмент" / Я. О. Юрченко ; керівник роботи А. В. Тарасенко ; НУ "Чернігівська політехніка", кафедра фінансів, банківської справи та страхування. – Чернігів, 2021. – 92 с.<br>Об’єктом дослідження виступають підприємства м’ясної промисловості. Предметом дослідження випускної кваліфікаційної роботи є засади і механізми управління капіталом підприємств м’ясної промисловості в контексті забезпечення їх фінансово-економічної безпек
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37

Сячін, В. С. "Прибуток підприємства та основні напрямки його зростання на прикладі ПРАТ «Нова ліні»". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/11865.

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У роботі розглядаються теоретичні аспекти прибутку підприємства, джерела його формування та напрями використання. Проаналізовано історія та сучасний стан підприємства ПрАТ «Нова лінія» досліджено показники ефективності діяльності підприємства та рівень прибутку та рентабельності діяльності підприємства. Запропоновано підвищити обсягів прибутку підприємства за рахунок скорочення витрат на оплату праці у результаті автоматизації певних процесів та за рахунок стимулювання збуту.<br>The paper considers the theoretical aspects of enterprise profit, sources of its formation and directions of use
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Черненко, А. О. "Оцінка ефективності використання основних фондів торговельного підприємства на прикладі ПРАТ «Нова ліні»". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/11866.

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У роботі розглядаються теоретичні аспекти прибутку підприємства, джерела його формування та напрями використання. Проаналізовано історія та сучасний стан підприємства ПрАТ «Нова лінія» досліджено показники ефективності діяльності підприємства та рівень прибутку та рентабельності діяльності підприємства. Запропоновано підвищити обсягів прибутку підприємства за рахунок скорочення витрат на оплату праці у результаті автоматизації певних процесів та за рахунок стимулювання збуту.<br>The paper considers the theoretical aspects of enterprise profit, sources of its formation and directions of use.
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Garsaa, Aziza. "Les effets des exonérations de cotisations sociales sur les performances des entreprises en France." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010026.

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Черногоров, Г. І. "Фактори та резерви зростання доходів підприємства (на прикладі ТОВ «БОСФОРЛІС»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12469.

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У роботі розглядаються теоретичні аспекти формування доходу підприємства, розглянуто його види, класифікація доходу підприємства. Проаналізовано формування та розподілу доходу підприємства ТОВ «БОСФОРЛІС». Запропоновано заходи щодо підвищення доходу підприємства.<br>The paper considers the theoretical aspects of the formation of enterprise income, its types, classification of enterprise income. The formation and distribution of enterprise income are analyzed BOSFORLIS LLC. Measures to increase the income of the enterprise are proposed.
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Drahošová, Šárka. "Zhodnocení finanční situace podniku a návrhy na zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222435.

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The master’s thesis evaluates the financial situation of the RACOM, Ltd. company. There are used some selected methods of financial analysis during the period 2004-2008. Theoretical and methodological basis of financial analysis are outlined in the first part of thesis. Selected instruments are applied on this company in the next part. Results from the financial analysis and some suggestions which could lead to better economic performance of the RACOM, Ltd. company are in the final part of this thesis.
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Pereira, Filipa Chedas de Sampaio e. Sousa. "Earnings management determinants in non-listed european companies." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13536.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O objetivo do presente estudo é descobrir quais os determinantes da gestão de resultados por accruals nas empresas não cotadas europeias. Estudos anteriores baseiam-se essencialmente nas características da gestão de resultados nas empresas cotadas, ficando as empresas não cotadas postas, por vezes, de fora dos estudos académicos. No entanto, reconhece-se que é mais provável as empresas não cotadas incorrerem em práticas de gestão de resultados do que as empresas cotadas (Burgstahler et al., 2006). Ao longo da nossa investigação,
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Kölblová, Lucie. "Hodnocení finanční situace podniku a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222519.

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The master‘s thesis deals with analysis of the financial situation of the company Znovín Znojmo, a.s. in years 2005 – 2008 by means of selected methods of the financial analysis. At the basis of identified problematic areas proposal of measures for an improvement of the present status of the company are formulated.
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Caveldin, Linnea, and Rebecca Orädd. "Förklaringsfaktorer till variationer i effektiva skattesatser : En longitudinell studie av noterade företag i Sverige." Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-41183.

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Syfte: Företags kassaflöden och vinster samt staters inkomster påverkas av hur mycket skatt som betalas av företag. Resultat i tidigare forskning om företagsstorlekens betydelse för effektiva skattesatser är motstridiga. Utelämnande av andra variabler som i vissa studier har visats ha signifikanta effekter på effektiva skattesatser kan vara en anledning till denna motstridighet. Sådan forskning har inte genomförts i Sverige enligt författarnas kännedom. Därför undersöks i denna studie effekterna av variabler som mäter storlek, skuldsättning, kapitalintensitet, forsknings- och utvecklingsintens
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Keskin, Robin, and Ersad Colic. "Hur stark påverkan har aktiekursen på kapitalstrukturen? : En kvantitativ studie om sambandet mellan aktiekursen och kapitalstrukturen på Stockholmsbörsen." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-35512.

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Today, the capital structure is an established research area in economics. Capital structure refers to the relationship between equity and liabilities, which through history has been explored through many different aspects. Capital structure is influenced by several factors and the results is ambiguous as to which of these factors are related to capital structure and which can explain the capital structure. The purpose of this study is to investigate the relationship between the share price and capital structure as well as investigate which control variable is correlating with capital structur
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Cardoso, Rafael Felipe Silva. "Incentivo fiscal e alavancagem operacional: um estudo de caso sobre a desoneração da folha de pagamento em uma empresa start-up." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-02082016-153102/.

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Os incentivos fiscais concedidos pelos entes públicos às empresas nacionais suscitam cada vez mais o interesse de estudos aprofundados em relação a seu impacto dentro das organizações. Esta pesquisa tem como objetivo analisar os efeitos dos incentivos fiscais, especificamente, da desoneração da folha de pagamento instituída pelo Plano Brasil Maior do Governo Federal em 2011, no grau de alavancagem operacional de uma empresa start-up brasileira. A pesquisa foi realizada através de um estudo de caso em uma empresa start-up atuante no Brasil no setor de tecnologia desde 2011. As análises do estud
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Молдован, О. С. "Управління використанням прибутку підприємства". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12598.

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У дипломній роботі досліджено теоретичні основи управління використанням прибутку підприємства. Наведено методичні засади оцінки прибутковості підприємства. В роботі проаналізовано підходи до оцінки рівня прибутковості підприємства. В аналітичному розділі проведено аналіз виробничо-господарської, зовнішньої та фінансової сфери підприємства ТОВ «Телекарт-Прилад», в ході якого були досліджені: макросередовище підприємства, майновий стан підприємства, показники рентабельності, показники ліквідності, показники ділової активності та показники фінансової прибутковості підприємства. У дипломній роб
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Brouček, Jan. "Analýza účetních výkazů vybrané lékárny." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165636.

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This thesis deals with financial analysis. It aims to theoretically describe the environment in which the company operates. Then she focuses on the theoretical description of the financial analyzes, their types, methods and approaches. In the practical part, these methods are applied to Lékárna Čech s.r.o. Contribution of this thesis is to be a comprehensive assessment of the financial situation of the company and propose possible measures for its improvement or further direction using the tools that are used in planning financial strategy.
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Chaudhary, Muhammad Nadeem Rafique. "Real time optimization of chemical processes." Thesis, Curtin University, 2009. http://hdl.handle.net/20.500.11937/1419.

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Due to current changes in the global market with increasing competition, strict bounds on product specifications, pricing pressures, and environmental issues, the chemical process industry has a high demand for methods and tools that enhance profitability by reducing the operating costs using limited resources. Real time optimization (RTO) strategies combine process control and economics, and have gone through much advancement during the last few decades. A typical real time optimization application is model based and requires the solution of at least three (usually) nonlinear programming prob
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Vrabcová, Klára. "Finanční analýza společnosti E.On Energie, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-113275.

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The main aim of the thesis is to perform the financial analysis of company E.ON Energie, a.s. based on the accounting data from 2006-2010, to critically assess the development of the data and important ratios and to compare the results with the best company in the industry sector. The thesis is divided into two main parts: the theory and the practical application. The theory explains the methods that I decided to choose for the financial analysis -- horizontal and vertical analysis, ratios of profitability, leverage, liquidity and activity, the DuPont analysis and selected bonity and bankruptc
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