Abstract
Indebtedness is currently the issue that is often addressed in general, which affects the viability and future growth of businesses. It is influenced by many factors that often result from industry specifics. The aim of this contribution is to analyse key indicators of indebtedness in correlation with selected sector-specific indicators of asset structure through an analysis of 100 selected industrial enterprises. For the purpose of the analysis, a database of 100 supporting enterprises from the industry was created according to the SK NACE classification with the representation of the production and services enterprises and the division into the heavy and light industry. These segmentations will be crucial in looking for factors affecting the financial stability of enterprises. We created the database from publicly available financial statements (balance sheet, profit and loss account) published in the FINSTAT database. Key indicators of debt and equity rating were calculated from the prepared data and analysed through a regression and correlation analysis using JMP Pro software support. The results of the analysis point to the increased indebtedness of V4 enterprises compared to the European average, which highlights the need to address this issue.
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Domaracká, L., Taušová, M., Muchová, M.S., Albert, M. (2020). The Indebtedness According to the Property Structure with Respect to the Sector Type. In: Knapcikova, L., Balog, M., Peraković, D., Periša, M. (eds) New Approaches in Management of Smart Manufacturing Systems. EAI/Springer Innovations in Communication and Computing. Springer, Cham. https://doi.org/10.1007/978-3-030-40176-4_3
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