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Economic Sciences for Agribusiness and Rural Economy, 2021 |
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Bajusová Z., Dobošová Ľ., Gurčík Ľ., Ladvenicová J. FINANCIAL CONTROLLING AND LIQUIDITY MANAGEMENT IN AGRICULTURAL ENTERPRISES IN THE SLOVAK REPUBLIC
Autor | Zuzana Bajusová, Ľudmila Dobošová, Ľubomír Gurčík, Jana Ladvenicová |
Tytuł | FINANCIAL CONTROLLING AND LIQUIDITY MANAGEMENT IN AGRICULTURAL ENTERPRISES IN THE SLOVAK REPUBLIC |
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Słowa kluczowe | liquidity, indicators, agricultural companies, financial controlling |
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Abstrakt | Controlling as an in-house management system is not only focused on profit management and cost control,in a selected region of the Slovak Republic. Liquidity is the ability of a company to transform assets into money and pay its liabilities on time. Effective financial management is one of the basic tasks of financial control. The main source of information for this control is the financial statement of companies. Based on the data from the financial statements of agricultural enterprises operating in the Nitra Region, we quantified and evaluated the development of current, quick, and cash ratio liquidity, as well as credit less and corrected liquidity for the period 2015–2019. The Nitra Region is one of the regions where agricultural activity has favourable conditions for its development. We analysed a total of 149 farms. From the point of view of the legal form, agricultural cooperatives show more favourable results of ʽclassic’ and credit fewer liquidities in all years. On the contrary, from the point of view of the calculation of corrected liquidities, which take into account the binding of selected items of assets and liabilities, trading companies achieve better results than agricultural cooperatives. |
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Cytowanie | Bajusová Z., Dobošová Ľ., Gurčík Ľ., Ladvenicová J. |
HTML | wersja html |
Pełny tekst | ESARE_2021_n5_s29.pdf |
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Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, 2017 |
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Dobošová Ľ., Jacková S., Kadlečíková M., Kapsdorferová Z. Food Security and Self-Sufficiency in Europe
Autor | Ľudmila Dobošová, Silvia Jacková, Mária Kadlečíková, Zuzana Kapsdorferová |
Tytuł | Food Security and Self-Sufficiency in Europe |
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Słowa kluczowe | food security, food affordability, food availability, healthy diet, quality, Europe |
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Abstrakt | The submitted scientific paper deals with food security and self-sufficiency in Europe in EU-15 and EU-13 countries. The objective of this paper was to evaluate upon the basis of the Global Food Security Index, the overall food security situation in the European Union states. The countries are divided into two groups. The first is composed of fourteen selected states from the EU -15 and the second group is six selected states from the EU-13. In addition to the Food Security Index, the Food Affordability, Food Availability, and the Food Quality and Safety Indexes were also analyzed. The research data were obtained from the authors‘ own research based on the Global Food Security Index Report, and from FAO. |
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Cytowanie | Dobošová Ľ., Jacková S., Kadlečíková M., Kapsdorferová Z. (2017) Food Security and Self-Sufficiency in Europe.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 17(32), z. 4: 111-119 |
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Pełny tekst | PRS_2017_T17(32)_n4_s111.pdf |
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