Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia
Liquidity and profitability are closely related economic categories. The issue of constant balancing between liquidity and profitability, in theory known as "liquidity-profitability trade off", has been the subject of significant interest of the scientific community. There is no consensus...
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Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
2021
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oai:doaj.org-article:cb4845be62744d029da99e8048d1303b2021-12-05T20:58:53ZAnalysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia0352-34622334-845310.5937/ekoPolj2103789Chttps://doaj.org/article/cb4845be62744d029da99e8048d1303b2021-01-01T00:00:00Zhttps://scindeks-clanci.ceon.rs/data/pdf/0352-3462/2021/0352-34622103789Q.pdfhttps://doaj.org/toc/0352-3462https://doaj.org/toc/2334-8453Liquidity and profitability are closely related economic categories. The issue of constant balancing between liquidity and profitability, in theory known as "liquidity-profitability trade off", has been the subject of significant interest of the scientific community. There is no consensus on the direction of the impact of liquidity on profitability, but the existence of this impact in practice is confirmed. The aim of this paper is to investigate the impact of liquidity on profitability, based on selected traditional financial indicators, for medium and large enterprises in the group of processing and preserving of meat and meat products of the Republic of Serbia, in the period 2016 to 2019. The findings of a multiple linear regression analysis, show that the ratio of long-term sources and fixed assets in the group of processing and preserving of meat and meat products makes a statistically significant contribution predicting the return on assets.Čavlin MiroslavVapa-Tankosić JelenaMiletić VesnaIvaniš MilošNaučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukureštarticleliquidityprofitabilityreturn on assetsprocessing and preserving of meat and meat productsserbiaAgricultureSENSREkonomika Poljoprivrede (1979), Vol 68, Iss 3, Pp 789-803 (2021) |
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liquidity profitability return on assets processing and preserving of meat and meat products serbia Agriculture S |
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liquidity profitability return on assets processing and preserving of meat and meat products serbia Agriculture S Čavlin Miroslav Vapa-Tankosić Jelena Miletić Vesna Ivaniš Miloš Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia |
description |
Liquidity and profitability are closely related economic categories. The issue of constant balancing between liquidity and profitability, in theory known as "liquidity-profitability trade off", has been the subject of significant interest of the scientific community. There is no consensus on the direction of the impact of liquidity on profitability, but the existence of this impact in practice is confirmed. The aim of this paper is to investigate the impact of liquidity on profitability, based on selected traditional financial indicators, for medium and large enterprises in the group of processing and preserving of meat and meat products of the Republic of Serbia, in the period 2016 to 2019. The findings of a multiple linear regression analysis, show that the ratio of long-term sources and fixed assets in the group of processing and preserving of meat and meat products makes a statistically significant contribution predicting the return on assets. |
format |
article |
author |
Čavlin Miroslav Vapa-Tankosić Jelena Miletić Vesna Ivaniš Miloš |
author_facet |
Čavlin Miroslav Vapa-Tankosić Jelena Miletić Vesna Ivaniš Miloš |
author_sort |
Čavlin Miroslav |
title |
Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia |
title_short |
Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia |
title_full |
Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia |
title_fullStr |
Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia |
title_full_unstemmed |
Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia |
title_sort |
analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the republic of serbia |
publisher |
Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt |
publishDate |
2021 |
url |
https://doaj.org/article/cb4845be62744d029da99e8048d1303b |
work_keys_str_mv |
AT cavlinmiroslav analysisoftheimpactofliquidityontheprofitabilityinthemediumandlargemeatprocessingenterprisesintherepublicofserbia AT vapatankosicjelena analysisoftheimpactofliquidityontheprofitabilityinthemediumandlargemeatprocessingenterprisesintherepublicofserbia AT mileticvesna analysisoftheimpactofliquidityontheprofitabilityinthemediumandlargemeatprocessingenterprisesintherepublicofserbia AT ivanismilos analysisoftheimpactofliquidityontheprofitabilityinthemediumandlargemeatprocessingenterprisesintherepublicofserbia |
_version_ |
1718371031093084160 |