Analysis of the financial position of agricultural companies in the Republic of Serbia | Анализа финансијског положаја пољопривредних предузећа у Републици Србији
2011
Јакшић, Д., Економски факултет, Суботица (Serbia) | Вуковић, Б., Економски факултет, Суботица (Serbia) | Мијић, К., Економски факултет, Суботица (Serbia)
The financial position of a company is determined by its financial balance, indebtedness, solvency, maintenance of real value of equity and reproductive ability. In order to recognize a financial position of agricultural companies as good, acceptable or bad, in this paper we observed the most important parameters of the financial position of agricultural companies in the Republic of Serbia. The research was based on a sample of 50 financial statements of agricultural companies. Comparison of indicators of the financial position of the companies in two consecutive years (2008, 2009) led to a conclusion that 70% of the agricultural companies had a bad financial position in both observed years. Bad financial position of the companies is a consequence of the lack of financial balance, and inability to maintain an acceptable level of liquidity. Bad financial position of most agricultural companies indicates the problem of agricultural branch as a whole, which requires systemic measures by strengthening financial position and therefore economic position of agricultural activity in Republic of Serbia.
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