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2016, vol. 63, br. 1, str. 123-141
Uzroci različite profitabilnosti poljoprivrednog sektora
Vojvodjanska Banka NBG Group, North Vojvodina Business Centre, Sombor

e-adresavule.sombor@gmail.com
Sažetak
Identifikacija razloga različite profitabilnosti u sektoru primarne polljoprivredne proizvodnje urađena na studiji slučaja skoro identičnih poljoprivrednih preduzeća. Dokaz dafinansijski mix i u okviru sličnih poljoprivrednih preduzeća dovodi do različite profitabilnosti. Uporednom finansijskom analizom pet posmatranih preduzeća iste grane, delatnosti i praktičnom primenom metoda i tehnika smo konstatovali da su sve tehnike u svom domenu ukazivale da jedno preduzeće, PP Ratkovo, posluje stabilnije i bliže predviđenim normama i u svakom elementu ima bolje pokazatelje od druge grupe preduzeća. Horizontalnom i Vertikalnom analizom je konstatovano da preduzeća Agribusinespartner group koristi skupe tuđe izvore finansiranja. Precizno smo definisali u kom segmentu troškova se javljaju najveće razlike i koji su razlozi da PP Ratkovo u poslednje dve godine ispolji odličnu profitabilnost, merenu po svim kriteijumima, EBIT, EBITDA, NETO DOBIT, kao i odličnu stukturu materijalnih troškova i troškova plata u okviru poslovnih prihoda i razloge zašto to nisu uradila preduzeća Agribusines partner group.
Reference
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekoPolj1601123V
objavljen u SCIndeksu: 06.05.2016.
Creative Commons License 4.0

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