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2008, vol. 12, iss. 1-2, pp. 60-62
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The analysis of basic parameters of success in food industry in Vojvodina (2002-2006)
Analiza osnovnih parametara uspeha prehrambene industrije Vojvodine (2002-2006)
University of Novi Sad, Faculty of Agriculture, Serbia
Abstract
This paper presents a comparative analysis of main indicators of the financial results and the financial position of food industry enterprises in Vojvodina performed over the five-year period of transition (2002-2006). Cumulative balances were used as basic data sources. The performance food industry enterprises is usually compared with performances of agricultural companies. During three out of five observed years, the food industry achieved a negative net financial result. The rates of income on the gross invested capital were also very modest (3.39-6.15%). The financial structure was very unfavorable, which created problems with maintaining the solvency. The turnover fund was sufficient for the coverage of approximately 56% of permanent stocks, which means that companies were missing 54%, or about 18 billion dinars of long-term available resources only for the establishment of the financial balance. The gross capital value of food industry companies increased by about 75%, while the real value of the net capital increased by 39.6 index points.
Sažetak
U radu je izvršena komparativna analiza osnovnih pokazatelja finansijskog rezultata i finansijskog položaja preduzeća iz oblasti prehrambene industrije sa područja Vojvodine. U fokusu analize je petogodišnji period (2002-2006) ali su po potrebi korišćene i duže serije podataka. Analiza se uglavnom zasniva na podacima iz zbirnih bilansa. Preduzeća iz oblasti prehrambene industrije porede se sa poljoprivrednim preduzećima. Prehrambena industrija je u tri od pet godina posmatranog perioda ostvarila negativan neto finansijski rezultat. Stope prinosa na ukupan uloženi kapital takođe su vrlo skromne (3,39-6,15%). Finansijska struktura je izrazito nepovoljna, što stvara probleme sa održavanjem likvidnosti. Obrtni fond je dovoljan za pokriće oko 56% stalnih zaliha, što znači da preduzećima nedostaje 54%, ili oko 18 milijardi dinara dugoročno raspoloživih izvora samo za uspostavljanje finansijske ravnoteže. Vrednost ukupnog kapitala preduzeća iz oblasti prehrambene industrije uvećana je za oko 75%, a realna vrednost neto sopstvenog kapitala za 39,6 indeksnih poena.
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