Анализ на рентабилността на производствения капитал на индустриални предприятия в България
Analysis of production capital profitability of Bulgarian industrial enterprises

Author(s): Rositsa Ivanova
Subject(s): Economy, National Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Efficiency; Production Capital; Analysis; Models; Factors
Summary/Abstract: During the recent years, processing industries are a major driver of the industrial production in Bulgaria. It has a high added value and creates jobs, and the remunerations of employees are higher than the average for the country. Textile industry is among the sectors that have the highest increase of net revenue from sales of goods. Production of clothes and fabrics is an important sector of the textile industry. This sector has a significant share in the export of processing industry goods, including to the European Union member states. The issue of the efficiency of use of the production capital of leading enterprises in the Clothes and Fabrics sector is topical at all stages of their development. This study highlights the profitability of production capital, and it subject matter covers the models for analysis of this key indicator for the business efficiency. This study is aimed at outlining guidelines for business efficiency improvement under the conditions of our country’s membership in the European Union, based on the current position of the Clothes and Fabrics sector.

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