- citati u SCIndeksu: [3]
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:5
- preuzimanja u poslednjih 30 dana:1
|
|
|
2019, vol. 64, br. 3, str. 293-302
|
|
Uticaj veličine preduzeća na profitabilnost poljoprivrednih preduzeća u Republici Srbiji
The impact of enterprise size on the profitability of agricultural enterprises in the Republic of Serbia
Sažetak
Veličina preduzeća je jedna od najbitnih determinanti profitabilnosti preduzeća. Pojedini domaći i brojni inostrani autori su pokušali da ukažu na uticaj koji veličina preduzeća ima na profitabilnost. Rezultati tih istraživanja su bili kontradiktorni, naime, neka istraživanja su pokazala da su veća preduzeća profitabilnija, neka da su manja preduzeća profitabilnija, a postoje i ona istraživanja koja su ukazala da veličina preduzeća nema uticaja na profitabilnost. Upravo ovi oprečni zaključci naveli su autore ovog rada da istraže uticaj veličine preduzeća na profitabilnost. U ovom istraživanju korišćeni su podaci iz redovnih finansijskih izveštaja za 121 poljoprivredno preduzeće za period od 2014. do 2017. godine. Kao mera profitabilnosti poljoprivrednih preduzeća korišćena je stopa prinosa na imovinu (engl. return on assets - ROA), dok je podatak o veličini svakog pojedinačnog preduzeća preuzet iz zvaničnih izveštaja ovih preduzeća shodno klasifikaciji prema Aktu o razvrstavanju preduzeća. Rezultati istraživanja su pokazali da su veća preduzeća profitabilnija u poređenju sa malim i srednjim preduzećima, ali da TA razlika u uspešnosti nije statistički značajna. Opšti je zaključak da veličina preduzeća nema statistički značajan uticaj na profitabilnost uzorkovanih poljoprivrednih preduzeća.
Abstract
The size of the enterprise is one of the most important determinants of the profitability of the enterprise. Some domestic and numerous foreign authors have tried to point out the impact that the size of the enterprise has on profitability. The results of these surveys have been contradictory, namely, some surveys have shown that larger enterprises are more profitable, some that smaller enterprises are more profitable, and some studies have indicated that the size of the enterprise has no impact on profitability. These contradictory conclusions led the authors of this paper to investigate the impact of enterprise size on profitability. This survey used data from regular financial statements for 121 agricultural enterprises for the period from 2014 to 2017. The rate of return on assets (ROA) was used as a measure of the profitability of agricultural enterprises, while the size of each enterprise was taken from the official statements of these enterprises according to the Company Classification Act. The results of the research have shown that larger enterprises were more profitable compared to small and medium-sized enterprises, but that this difference in performance was not statistically significant. It is a general conclusion that the size of the enterprise does not have a statistically significant impact on the profitability of the sampled agricultural enterprises.
|
|
|
|
Reference
|
|
|
*** (2013/2018) Zakon o računovodstvu. Sl. Glasnik RS, br. 62 i 30
|
|
|
*** (2013/2018) Zakon o računovodstvu. Sl. Glasnik RS, br. 62 i 30
|
|
|
Agencija za privredne registre Republike Srbije Pretraga evidencije obveznika finansijskih izveštaja. Preuzeto sa http://www.apr.gov.rs
|
|
1 
|
Banchuenvijit, W. (2012) Determinants of firm performance of Vietnam listed companies. Academic and Business Research Instıtute
|
|
2 
|
Denčić-Mihajlov, K. (2014) Profitability during the financial crisis: Evidence from the regulated capital market in Serbia. South-Eastern Europe Journal of Economics, 12(1): 7-33
|
|
|
Gibson, C.H. (2011) Financial Statement Analysis. Canada: South-Western Cengage Learning, 12th edition
|
|
4 
|
Goddard, J., Tavakoli, M., Wilson, J.O.S. (2005) Determinants of profitability in European manufacturing and services: Evidence from a dynamic panel model. Applied Financial Economics, 15(18): 1269-1282
|
|
1
|
Isik, O., Unal, E.A., Unal, Y. (2017) The effect of firm size on profitability: Evidence from Turkish manufacturing sector. Journal of Business Economics and Finance, 6(4): 301-308
|
|
6 
|
Jakšić, D., Vuković, B., Mijić, K. (2011) Analiza finansijskog položaja poljoprivrednih preduzeća u Republici Srbiji. Ekonomika poljoprivrede, vol. 58, br. 1, str. 81-90
|
|
1
|
Jonsson, B. (2007) Does the size matter? the relationship between size and profitability of Icelandic firms. Bifröst Journal of Social Science, 1: 43-55
|
|
1
|
Knežević, A. (2015) Primena panel modela u identifikovanju faktora uspešnosti poslovanja proizvodnih preduzeća. Novi Sad: Univerzitet u Novom Sadu-Fakultet tehničkih nauka, Doktorska disertacija
|
|
1
|
Niresh, A.J., Velnampy, T. (2014) Firm Size and Profitability: A Study of Listed Manufacturing Firms ed Manufacturing Firms in Sri Lanka. International Journal of Business and Management, 9(4): 57-64
|
|
|
Ozgulbas, N., Koyuncugil, A.S., Yilmaz, F. (2006) Identifying the effect of firm size on financial performance of SMEs. Business Review, Cambridge, 6(1): 162-167
|
|
|
Palepu, K.G., Healy, P.M., Bernard, V.L., Peek, E. (2007) Business Analysis and Valuation: IFRS Edition: Test and Cases. London: Thomson, UK
|
|
|
Petrović-Ranđelović, M., Marjanović, V. (2010) The main trends and prospects of the agricultural development in Serbia. Facta universitatis - series: Economics and Organization, vol. 7, br. 4, str. 373-384
|
|
|
Republički zavod za statistiku Republike Srbije Godišnji nacionalni računi. Preuzeto sa http://www.stat.gov.rs
|
|
2
|
Stošić, I., Domazet, I. (2014) Analiza konkurentnosti poslovanja i potencijali rasta privrede Srbije u periodu svetske krize. Teme, vol. 38, br. 2, str. 491-506
|
|
1
|
Vuković, B., Pjanić, M., Kalaš, B. (2018) Analiza likvidnosti poljoprivrednih preduzeća AP Vojvodine. Anali Ekonomskog fakulteta u Subotici, br. 39, str. 205-217
|
|
|
|
|