Comparison of Construction Companies’ Financial Management in the Czech Republic before and after the COVID-19 Pandemic Crisis

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dc.contributor.authorVítková, Evacs
dc.contributor.authorKocourková, Gabrielacs
dc.contributor.authorVaňková, Luciecs
dc.coverage.volume239cs
dc.date.accessioned2025-02-27T17:24:15Z
dc.date.available2025-02-27T17:24:15Z
dc.date.issued2024-07-29cs
dc.description.abstractThe article deals with the financial management of construction companies in the Czech Republic during 2014-2021, i.e., an 8-year period. Since the data collection also provided information on the years of the COVID-19 pandemic crisis, the paper focuses on the financial management of construction companies during this period. Financial management means the management of companies’ assets, i.e., fixed and current assets and the management of financial resources that cover these assets. Financial resources are divided into own and external resources. Liquidity is also related to the issue of financial management where current liquidity including all current assets to cover short-term liabilities is taken into account. The paper is divided into two parts: the former analyses the period until the COVID-19 pandemic crisis i.e., 2017-2019, and the latter analyses the period during the years of the COVID-19 pandemic crisis i.e., 2020-2021. The aggregate data for the entire period under study is also recorded. An important outcome of the paper is highlighting the possible differences in the financial management of construction companies before and after the COVID-19 pandemic crisis. The methods used in the research described in the article are closely related to those used in financial analysis, in particular the basic vertical analysis method and the ratio indicator method, where the current ratio is taken into account.en
dc.formattextcs
dc.format.extent41-48cs
dc.format.mimetypeapplication/pdfcs
dc.identifier.citationProcedia Computer Science. 2024, vol. 239, p. 41-48.en
dc.identifier.doi10.1016/j.procs.2024.06.144cs
dc.identifier.issn1877-0509cs
dc.identifier.orcid0000-0002-2028-953Xcs
dc.identifier.orcid0000-0002-7710-767Xcs
dc.identifier.orcid0000-0001-9440-8936cs
dc.identifier.other189170cs
dc.identifier.researcheridAAA-6885-2019cs
dc.identifier.researcheridAAD-9545-2019cs
dc.identifier.researcheridAAD-8171-2019cs
dc.identifier.scopus57159908500cs
dc.identifier.scopus57205165268cs
dc.identifier.scopus57197743906cs
dc.identifier.urihttps://hdl.handle.net/11012/250070
dc.language.isoencs
dc.publisherElsevier B.Vcs
dc.relation.ispartofProcedia Computer Sciencecs
dc.relation.urihttps://www.sciencedirect.com/science/article/pii/S1877050924013875cs
dc.rightsCreative Commons Attribution-NonCommercial-NoDerivatives 4.0 Internationalcs
dc.rights.accessopenAccesscs
dc.rights.sherpahttp://www.sherpa.ac.uk/romeo/issn/1877-0509/cs
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/cs
dc.subjectConstruction companiesen
dc.subjectMinistry of Industryen
dc.subjectTradeen
dc.subjectCurrent liquidityen
dc.subjectEquityen
dc.subjectLiabilitiesen
dc.titleComparison of Construction Companies’ Financial Management in the Czech Republic before and after the COVID-19 Pandemic Crisisen
dc.type.driverconferenceObjecten
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen
sync.item.dbidVAV-189170en
sync.item.dbtypeVAVen
sync.item.insts2025.02.27 18:24:15en
sync.item.modts2025.02.21 13:31:57en
thesis.grantorVysoké učení technické v Brně. Fakulta stavební. Ústav stavební ekonomiky a řízenícs
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