Financial stability of enterprises in Serbian agriculture, fishing and forestry sector

The main aim of this research paper is to examine financial stability, including indebtedness, interest coverage, and profitability of enterprises in Serbian Agriculture, fishing, and forestry sector. The research was performed using the tools of accounting and financial analysis. Period from 2015 t...

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Autor principal:	Kušter Denis
Formato:	article
Lenguaje:	EN SR
Publicado:	Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt 2021
Materias:	financial analysis financial stability agriculture roa roe Agriculture S
Acceso en línea:	https://doaj.org/article/7d747e06eacd4b8291366375a7a37620
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spelling	oai:doaj.org-article:7d747e06eacd4b8291366375a7a376202021-12-05T20:58:52ZFinancial stability of enterprises in Serbian agriculture, fishing and forestry sector0352-34622334-845310.5937/ekoPolj2103745Khttps://doaj.org/article/7d747e06eacd4b8291366375a7a376202021-01-01T00:00:00Zhttps://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2021/0352-34622103745K.pdfhttps://doaj.org/toc/0352-3462https://doaj.org/toc/2334-8453The main aim of this research paper is to examine financial stability, including indebtedness, interest coverage, and profitability of enterprises in Serbian Agriculture, fishing, and forestry sector. The research was performed using the tools of accounting and financial analysis. Period from 2015 to 2019 was observed. Analysis was based on consolidated financial statements for all enterprises that belonged to the sector in mentioned period. Research results show that the enterprises managed to maintain acceptable level of long-term financial stability, while on the other hand, there was a more significant disturbance on the side of short-term financial stability. Solid performances were recorded in the field of interest coverage, but also indebtedness where those indicators met referent values in almost every observed year. In the field of profitability that was examined via ROA and ROE indicators, poor performance was recorded.Kušter DenisNaučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukureštarticlefinancial analysisfinancial stabilityagricultureroaroeAgricultureSENSREkonomika Poljoprivrede (1979), Vol 68, Iss 3, Pp 745-758 (2021)
institution	DOAJ
collection	DOAJ
language	EN SR
topic	financial analysis financial stability agriculture roa roe Agriculture S
spellingShingle	financial analysis financial stability agriculture roa roe Agriculture S Kušter Denis Financial stability of enterprises in Serbian agriculture, fishing and forestry sector
description	The main aim of this research paper is to examine financial stability, including indebtedness, interest coverage, and profitability of enterprises in Serbian Agriculture, fishing, and forestry sector. The research was performed using the tools of accounting and financial analysis. Period from 2015 to 2019 was observed. Analysis was based on consolidated financial statements for all enterprises that belonged to the sector in mentioned period. Research results show that the enterprises managed to maintain acceptable level of long-term financial stability, while on the other hand, there was a more significant disturbance on the side of short-term financial stability. Solid performances were recorded in the field of interest coverage, but also indebtedness where those indicators met referent values in almost every observed year. In the field of profitability that was examined via ROA and ROE indicators, poor performance was recorded.
format	article
author	Kušter Denis
author_facet	Kušter Denis
author_sort	Kušter Denis
title	Financial stability of enterprises in Serbian agriculture, fishing and forestry sector
title_short	Financial stability of enterprises in Serbian agriculture, fishing and forestry sector
title_full	Financial stability of enterprises in Serbian agriculture, fishing and forestry sector
title_fullStr	Financial stability of enterprises in Serbian agriculture, fishing and forestry sector
title_full_unstemmed	Financial stability of enterprises in Serbian agriculture, fishing and forestry sector
title_sort	financial stability of enterprises in serbian agriculture, fishing and forestry sector
publisher	Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
publishDate	2021
url	https://doaj.org/article/7d747e06eacd4b8291366375a7a37620
work_keys_str_mv	AT kusterdenis financialstabilityofenterprisesinserbianagriculturefishingandforestrysector
_version_	1718371011004465152

Financial stability of enterprises in Serbian agriculture, fishing and forestry sector

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