Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/335743 
Year of Publication: 
2021
Citation: 
[Journal:] Economic Themes [ISSN:] 2217-3668 [Volume:] 59 [Issue:] 1 [Year:] 2021 [Pages:] 95-108
Publisher: 
Paradigm Publishing Services, Warsaw
Abstract: 
This paper aims to examine solvency and fixed assets financing of Agriculture, Forestry and Fishing sector (Sector A) in the Republic of Serbia. We also examine whether there is a difference between this Sector's enterprises and entrepreneurs regarding these two aspects of their financial position. The research is based on the Financial Statements Annual Bulletins available on the official website of the Serbian Business Registers Agency. The period of six consecutive years is covered (2013 - 2018). Solvency and fixed assets financing were analyzed separately for Sector A enterprises and entrepreneurs. Standard ratio indicators were used to determine these relevant aspects of financial position. The conducted analysis showed differences between this Sector's enterprises and entrepreneurs regarding the solvency. The research results revealed that, despite a slight improvement in certain solvency indicators, entrepreneurs were insolvent during the observed period. The fixed assets financing indicators showed that the lack of equity for new investments financing was compensated mainly by long-term borrowing at enterprises’ level and by short-term borrowed sources at entrepreneurs' level.
Subjects: 
agriculture
forestry and fishing sector
solvency
fixed assetsfinancing
enterprises
entrepreneurs
JEL: 
M41
O13
Q12
Q22
Q23
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.