- citati u SCIndeksu: 0
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:3
- preuzimanja u poslednjih 30 dana:2
|
|
|
2022, vol. 26, br. 1, str. 8-10
|
|
Ocena faktora profitabilnosti mlinskih preduzeća u Vojvodini
Estimation of profitability factors of mill companies in Vojvodina
Projekat: The work is a result of the research within the project Assessment of economic performance of the agricultural and food sector of AP Vojvodina financed by the Provincial Secretariat for Science and Technological Development APV
Sažetak
Predmet ovog istraživanja su mlinska preduzeća koja su poslovala na teritoriji Vojvodine 2019. godine. Cilj istraživanja je da se oceni profitabilnost posmatranih preduzeća, kao i finansijski indikatori koji utiču na profitabilnost. Uzet je uzorak od 23 mala i srednja mlinska preduzeća i izračunati su pokazatelji profitabilnosti: stopa povrata imovine i stopa povrata kapitala, kao i finansijski indikatori: likvidnost, zaduđenost, solventnost i produktivnost. Na osnovu izračunatih pokazatelja deskriptivne statistike utvrđeno je da je medijalna vrednost stope povrata imovine iznosila 2,58%, a medijalna vrednost stope povrata kapitala iznosila je 5,56%. Uticaj faktora na profitabilnost analiziran je primenom regresione analize, a kao zavisno promenljive u modelima figurirale su stopa povrata imovine i stope povrata kapitala. Značajnost formiranih regresionih modela testirana je primenom analize varijanse regresije i utvrđeno je da je model koji sadrži stopu povrata imovine statistički značajan, dok model koji sadrži stopu povrata kapitala kao zavisno promenljivu nije statistički značajan. Od posmatranih faktora profitabilnosti kao značajan izdvojio se jedino indikator zaduženosti.
Abstract
The subject of this research is mill companies that operated on the territory of Vojvodina in 2019. The aim of the research is to assess the profitability of the observed companies, as well as financial indicators that affect profitability. A sample of 23 small and medium-sized mills was taken and profitability indicators were calculated: return on assets and return on capital, as well as financial indicators: liquidity, indebtedness, solvency and productivity. Based on the calculated indicators of descriptive statistics, it was determined that the median value of the return on assets was 2.58%, and the median value of the return on capital was 5.56%. The influence of factors on profitability was analyzed by applying regression analysis, and the return on assets and return on capital appeared as dependent variables in the models. The significance of the formed regression models was tested by applying regression variance analysis and it was determined that the model containing the return on assets as a depended variable is statistically significant, while the model containing the return on capital as a dependent variable is not statistically significant. Of the observed profitability factors, only the indebtedness indicator stood out as significant.
|
|
|
|
Reference
|
|
|
*** (2019) Law on accounting. Official Gazette of RS, No. 73
|
|
|
Dakić, S., Mijić, K., Jakšić, D. (2019) Multiple regression approach to modelling determinants of business success based on financial statements: Evidence from food processing companies in the Republic of Serbia. Custos e agronegocio on line, 15 (4), 485-501
|
|
  
|
Dakić, S., Mijić, K. (2018) A panel analysis of profitability in the fruit and vegetable processing industry in Serbia. Ekonomika poljoprivrede, vol. 65, br. 1, str. 307-321
|
|
83
|
Hadživuković, S. (1991) Statistički metodi. Novi Sad: Poljoprivredni fakultet, Institut za ekonomiku poljoprivrede i sociologiju sela
|
|
|
IBM Corp (2020) IBM SPSS Statistics for Windows, Version 27.0. Armonk, NY, SPSS 20
|
|
|
Milošević-Adalović, S. (2018) Determinante profitabilnosti u mlekarskoj industriji. Agroekonomika, 47 (79), 1-9
|
|
2
|
Mutavdžić, B., Đorić-Nikolić, E. (2018) Statistika (za smer veterinarska medicina). Novi Sad: Poljoprivredni fakultet, Departman za ekonomiku poljoprivrede i sociologiju sela
|
|
|
Novaković, T., Nikolić-Đorić, E., Mutavdžić, B. (2016) Problem multikolinernosti u višestrukoj linernoj regresiji. Agroekonomika, 45 (72), 81-93
|
|
4
|
Nuševa, D., Mijić, K., Jakšić, D. (2017) The performances of coffee processors and coffee market in the Republic of Serbia. Ekonomika poljoprivrede, vol. 64, br. 1, str. 307-322
|
|
3
|
Pervan, M., Mlikota, M. (2013) What determines the profitability of companies: Case of Croatian food and beverage industry. Economic Research-Ekonomska Istraživanja, 26(1), 277-286
|
|
1
|
Tekić, D., Mutavdžić, B., Novković, N., Novaković, T., Vukelić, N. (2020) Analysis of the financial position of mill companies in Vojvodina. Journal on Processing and Energy in Agriculture, vol. 24, br. 3-4, str. 119-122
|
|
2
|
Živković, J., Jevtić-Mučibabić, R., Nježić, Z., Brkljača, J., Vukelić, N., Filipčev, B. (2014) EU food market: Value-added food, a new trend and opportunity for national food industry. Journal on Processing and Energy in Agriculture, vol. 18, br. 4, str. 168-170
|
|
|
|
|