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Strategic Management
2020, vol. 25, br. 1, str. 29-34
jezik rada: engleski
vrsta rada: neklasifikovan
objavljeno: 09/04/2020
doi: 10.5937/StraMan2001029D
Regression analysis of the impact of internal factors on return on assets: A case of meat processing enterprises in Serbia
(naslov ne postoji na srpskom)
Univerzitet u Novom Sadu, Ekonomski fakultet, Subotica

e-adresa: stojankad@ef.uns.ac.rs

Sažetak

(ne postoji na srpskom)
The aim of this paper is to identify and measure the impact of internal factors on the business success of meat processing enterprises expressed through profitability. Panel analysis was constructed for the sample which includes 24 enterprises in Serbia at the period from 2007 to 2016. The accounting rate of Return on assets (ROA), as a measure of productivity, was in function of the dependent variable, while the size of the enterprise, age, debt ratio, quick ratio, inventory, sale growth and capital turnover ratio were found as independent variables. A regression model was constructed and indicated that most variables had a statistically significant influence on the dependent variable. This kind of results are very important for potential investors. They can help them to better understand impact of internal factors on profitability and make better decisions about investment in this sector.

Ključne reči

regression; profitability; ROA; meat processing enterprises

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