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2009, vol. 33, br. 1, str. 19-27
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Komparativna analiza osnovnih pokazatelja uspeha složenog poljoprivrednog preduzeća
The comparative analysis of the most significant parameters of success of a complex agricultural company
Univerzitet u Novom Sadu, Poljoprivredni fakultet, Srbija
Sažetak
U radu je izvršena komparativna analiza najznačajnijih ekonomskih i finansijskih parametara uspeha jednog složenog poljoprivrednog preduzeća (preduzeće 'A') iz rejona Srema. Analiza se zasniva na podacima iz završnih finansijskih izveštaja. Vrši se vremensko poređenje ostvarenih pokazatelja u dve uzastopne godine (2006. i 2007.), kao i prostorno poređenje preduzeća 'A' sa poljoprivredom Vojvodine. Preduzeće 'A' je ostvarilo solidne stope profitabilnosti ukupnog prihoda, posebno u drugoj godini posmatranja (6,04-13,2%), što je mnogo bolje u odnosu na prosek grane (0,22-2,42%). Preduzeće je zabeležilo relativno skromne stope rentabilnosti ukupnog kapitala (6,72-8,60%), ali ipak znatno veće nego poljoprivreda u celini (2,41-4,62%). Posebno se ističe neuobičajeno povoljna finansijska struktura preduzeća, čiji je obrtni fond u 2007. godini bio 4,22 puta veći od stalnih zaliha. Istovremeno je poljoprivreda Vojvodine iz obrtnog fonda finansirala samo 8% stalnih zaliha. Stopa zaduženosti preduzeća 'A' nije visoka, uz tendenciju daljeg smanjenja (44,38-29,76%). Preduzeće je u 2007. godini uvećalo realnu vrednost sopstvenog kapitala za čak 68,27 indeksnih poena, a poljoprivreda samo za 2,44%.
Abstract
The paper presents the comparative analysis of the most significant economic and financial parameters of success of a complex agricultural company (Company 'A') from the district of Srem. The time comparison of the realized parameters has been conducted for two subsequent years (2006 and 2007), as well as the spatial comparison of the Company A with the agriculture of Vojvodina. The Company 'A' has accomplished substantial profitability rates of the total income, especially during the second analyzed year (6.04-13.2%), which is considerably higher compared to the average (0.22-2.42%). The Company achieved relatively low profitability rates of the total capital (6.72-8.69%), which is still considerably higher in comparison to the agriculture in general (2.41-4.62%). What is exceptionally distinguished is the Company's favorable financial structure, the turnover fund of which in 2007 was 4.22 times higher than the permanent stocks. At the same time, the agriculture of Vojvodina financed only 8% of the turnover fund. The rate of indebtedness of the Company 'A' is not high, having the tendency of further decrease (44.38-29.76). During 2007, the Company increased the real value of own capital for 68.27 index points, while for the agriculture in general this figure was only 2.44%.
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