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Helyzetbe hozhatók-e a kis- és középvállalati szektor társas vállalkozásai?. Stagnálás és/vagy differenciálódás?
[Can the business associations of the SME sector be restored?. Stagnation and/or differentiation?]

Author

Listed:
  • Sinkovics, Alfréd
  • Némethné Gál, Andrea
  • Szennyessy, Judit

Abstract

A tanulmány a magyar kis- és középvállalati szektor elmúlt egy évtizedének teljesítményi, jövedelmezőségi adatai, valamint egy 812 kis- és középvállalkozásra vonatkozó kérdőíves felmérés alapján keresi arra a választ, hogy milyenek e szektor fejlődési, növekedési lehetőségei. A hazai kis- és középvállalatok, valamint a nagyvállalati szféra jövedelmezőségi mutatóinak (ROIC, ROA, ROE) egybevetése alapján látható, hogy bár 1995 óta a kis- és középvállalati szektor jövedelmezősége folyamatosan növekedett, de jóval kisebb mértékben és ütemben, mint a nagyvállalatoké. A kis- és középvállalatok gazdasági pozíciói azért is kedvezőtlenebbek, mert miközben a nagyvállalati szektor folyamatosan jelentős állami adókedvezményeket kapott, a kis- és középvállalati szektor részesedése az adókedvezményekből 1995-2003 között még csökkent is. Journal of Economic Literature (JEL) kód: M21.

Suggested Citation

  • Sinkovics, Alfréd & Némethné Gál, Andrea & Szennyessy, Judit, 2008. "Helyzetbe hozhatók-e a kis- és középvállalati szektor társas vállalkozásai?. Stagnálás és/vagy differenciálódás? [Can the business associations of the SME sector be restored?. Stagnation and/or dif," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 807-825.
    • Handle: RePEc:ksa:szemle:1046
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    References listed on IDEAS

    as
    1. Eugene NIVOROZHKIN, 2002. "Capital Structures In Emerging Stock Markets: The Case Of Hungary," The Developing Economies, Institute of Developing Economies, vol. 40(2), pages 166-187, June.
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    More about this item

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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