COMPARATIVE FINANCIAL ANALYSIS OF AGRICULTURE AND INDUSTRY IN MONTENEGRO
2023
Fabris, Nikola
Along with tourism, agriculture and industry are the most important sectors of the Montenegrin economy. The paper gives a financial analysis of these two sectors compared against the average for the Montenegrin economy. The analysis is based on the submitted final accounts for the period 2005 - 2019. The financial analysis in the paper showed that the growth of assets in agriculture was faster than the national average in the observed period, while in the case of industry it was slower. It also showed that agriculture has satisfactory solvency, while that in industry is a matter of concern, and although the debt level of the former is lower than that of the latter, the trend of debt growth is concerning. As for liquidity, it remains unsatisfactory in both sectors, but it is somewhat more favourable in industry.
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