文章基本信息

标题：Value generators in forestry and logging
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作者：Veronika Machová ; Jakub Horák
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2020
卷号：73
页码：1-9
DOI：10.1051/shsconf/20207302003
语种：English
出版社：EDP Sciences
摘要：The aim of business is the company value which depends on its ability to generate future profits. It means that all the future decisions must be1 adopted with regard to the influence on the company value. The subject of interest in this paper concerns forestry and logging companies, particularly financial statements of companies that were active on the Czech market in 2016 and thus showed a profit. Aim of this paper is to identify particular value generators of forestry and logging companies in the Czech Republic in 2016. For this reason, the best possible methodology was developed to determine them and the objective was eventually achieved. Using artificial neural networks, a total of 14 indicators, entering a company value creation process most frequently, were identified and measured by the EVA equity indicator. The following key variables were identified as company value generators: external sources, long-term liabilities, material and energy consumption, other operating expenses and sales of goods.
关键词：value generators;financial statements;artificial neuralnetworks;profit