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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Autores principales: Čavlin Miroslav, Vapa-Tankosić Jelena, Miletić Vesna, Ivaniš Miloš
Formato: article
Lenguaje:EN
SR
Publicado: Naučno društvo agrarnih ekonomista Balkana, Beograd; Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt 2021
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Acceso en línea:https://doaj.org/article/cb4845be62744d029da99e8048d1303b
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spelling 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)
institution DOAJ
collection DOAJ
language EN
SR
topic liquidity
profitability
return on assets
processing and preserving of meat and meat products
serbia
Agriculture
S
spellingShingle 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
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