Agricultural enterprises in Vojvodina [Serbia (Serbia and Montenegro)] in the period of transition: analysis and assessment of their financial results and financial position
2005
Vukoje, V. | Obrenovic, D.(Faculty of Agriculture, Novi Sad (Serbia and Montenegro))
The paper gives a comparative analysis of basic indicators of agricultural enterprises financial result and position in the Province of Vojvodina over the seven-year period of transition (1997-2003). Cumulative balances have been used as basic data sources. For the purpose of thorough assessment of the observed parameters the comparison is made not only in terms of chronology, but with food industry and economy on the whole as well. The analysis shows very negative business results over the whole period, which is best illustrated by the fact that cumulative losses in agriculture are 12,608 million dinars (16.1% of its gross capital). The paper points out to drastically disturbed financial balance, problems with liquidity maintaining, reproduction ability, adverse debt structure, and reduced net capital real value.
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