<abstract xmlns="http://www.w3.org/1999/xhtml"><p>In most European countries, teleworking or homeworking is used in various forms that differ from one another by its legal regulation. The paper examines the SME’s in the Czech Republic from the perspective what makes them to adopt telework using the financial indicators. We hypothesized that employer adoption of telework would depend on some economic factors. The empirical evidence showed that a typical company that uses telework is a company with higher ratio of liabilities and therefore lower ratio of equity, a lower ratio of fixed assets, higher sales, lower inventory, higher labour productivity and higher value added per employee, higher return on equity, higher personnel costs, higher average wages. Within the analysed enterprises, 16 indicators were assessed; the 9 indicators showed the difference between companies that use telework and companies that do not use telework. The research shows a typical company that uses telework.</p></abstract>

In most European countries, teleworking or homeworking is used in various forms that differ from one another by its legal regulation. The paper examines the SME’s in the Czech Republic from the perspective what makes them to adopt telework using the financial indicators. We hypothesized that employer adoption of telework would depend on some economic factors. The empirical evidence showed that a typical company that uses telework is a company with higher ratio of liabilities and therefore lower ratio of equity, a lower ratio of fixed assets, higher sales, lower inventory, higher labour productivity and higher value added per employee, higher return on equity, higher personnel costs, higher average wages. Within the analysed enterprises, 16 indicators were assessed; the 9 indicators showed the difference between companies that use telework and companies that do not use telework. The research shows a typical company that uses telework.

Relationship between the Financial Indicators and the Implementation of Telework

DANUBE

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Relationship between the Financial Indicators and the Implementation of Telework"}

In most European countries, teleworking or homeworking is used in various forms that differ from one another by its legal regulation. The paper examines the...

Variable	YES	NO	U	Z	p-value	Z edited	p-value edited
Debt Ratio in %	234530	52372	40744	2,172	0,0299	2,1721	0,02985
Return on Equity (ROE) in %	235585	51317	39689	2,609	0,0091	2,60981	0,00906
Labour Productivity in CZK thousands/month	230000	48631	37155	3,284	0,0010	3,2843	0,00102
Value Added per Employee in CZK thousands/month	228907	48977	37501	3,110	0,0019	3,1107	0,00187
Personnel Costs per Employee in CZK thousands/month	230253	48378	36902	3,391	0,0007	3,3921	0,00069
Capital ratio of total assets in %	220876	66027	37561	−3,492	0,0005	−3,4930	0,00048
Capital ratio of sales in %	219777	67125	36462	−3,948	0,00008	−3,9487	0,00008
Equity Ratio in %	223910	62235	40595	−2,116	0,0342	−2,1167	0,03428
Inventory Indicator on Total Assets in %	223025	63120	40315	−2,321	0,0202	−2,3259	0,02003

Relationship between the Financial Indicators and the Implementation of Telework

Publié en ligne: 23 avr. 2019

Pages: 45 - 66

DOI: https://doi.org/10.2478/danb-2019-0003

Mots clés
Telework, SME’s, Financial and Economic Indicators, Mann-Whitney test

© 2019 Miroslava Vlčková et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Figure 1

Boxplot 1

Boxplot 2

Boxplot 3

Boxplot 4

Indicators demonstrating differences between telework companies and non-telework companies

Relationship between the Financial Indicators and the Implementation of Telework

Publié en ligne: 23 avr. 2019

Pages: 45 - 66

DOI: https://doi.org/10.2478/danb-2019-0003

Mots clésTelework, SME’s, Financial and Economic Indicators, Mann-Whitney test

© 2019 Miroslava Vlčková et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Figure 1

Boxplot 1

Boxplot 2

Boxplot 3

Boxplot 4

Indicators demonstrating differences between telework companies and non-telework companies

Mots clés
Telework, SME’s, Financial and Economic Indicators, Mann-Whitney test