Abstract

The concepts of Industry 4.0 and then Company 4.0 have been not only discussed for a long time, but have demonstrated their growing role in the development of smart businesses. The aim of the paper was to describe the approaches to the classification of knowledge intensive services of the two largest studies - Eurostat, OECD and on the basis of theoretical theses to select the codes of activity that can be considered as knowledge intensive services. By this procedure, companies with codes J and M were selected. In the last step, a description of the profitability of assets, capital and sales of defined knowledge-intensive enterprises was made with using data from the Bach database. For comparison purposes, profitability indicators were found not only for small and medium-sized enterprises in the Czech Republic, but also for neighboring countries (ie. Germany, Poland, Slovak, Austria). This comparison revealed that small enterprises in the Czech Republic in categories J and M occupy a very good position in comparison with four countries - the first place was recorded in the ROA and ROS indicators, Czech companies rank second place in the ROE indicator. The situation of medium-sized enterprises is significantly worse, especially the indicator of return on sales is at the lowest level in Czech enterprises. Furthermore, the paper graphically depicts the development of profitability indicators in an 11-year time series, where an above-average development of all profitability indicators was found with the exception of ROS in small enterprises.

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