Magyarországi élelmiszer-kiskereskedelmi bolttípusok termelékenysége és jövedelmezősége = Productivity and profitability of Hungarian food retail store types

Absztrakt

In summary, the performance of discounts and hypermarkets in the 2010-2015 interval has improved according to the value of the tested indicators. In 2010, the pre-tax profit of discounts and hypermarkets also moved in a negative range, and by 2015 both types of stores nearly doubled it. In both cases, it can be deduced that the profitability of the sales revenue has increased. In terms of profitability ratios, we can also see improvement in 2015. In terms of the ROS indicator, companies didn’t achieve exceptionally high results. However at ROA and ROE the discounts produced better results. This is due to the rotational speed of the equity and assets. In terms of work efficiency, hypermarkets are almost the same, but discounts like the Lidl and Aldi have been outstanding. Lidl and Aldi also made outstanding performance on the complex efficiency index. This is underpinned by the partial efficiency test, where Lidl’s wage efficiency and the Aldi’s efficiency of fixed assets contribute to the greatest extent to the complex efficiency index of discounts. Based on the results in during period, it can be deduced that the profitability, productivity and efficiency of discounts increased more greater than the hypermarkets.