scholarly journals FINANCIAL-ECONOMIC ANALYSIS OF FRUIT AND VEGETABLE PRODUCER GROUPS IN POLAND, AND CONDITIONS FOR THE FUNCTIONING OF PRODUCER GROUPS

2021 ◽  
pp. 84-97
Author(s):  
Dawid Olewnicki ◽  
Ewa Sabała ◽  
Dagmara Stangierska
Keyword(s):  
Economies Of Scale ◽  
Financial Statements ◽  
Financial Economic ◽  
Vegetable Production ◽  
Fruit And Vegetable ◽  
High Position ◽  
Market Situation ◽  
Strategic Factors ◽  
Financial Liquidity ◽  
Profitability Ratios

Poland occupies a high position in both global and European fruit and vegetable production. The large number of small-sized farms has been one of the problems of Polish agriculture for years.National and EU financial help has increased interest in associating producers into groups. The effective functioning of these groups is conditioned by many factors related to the specificity ofhorticultural production, legislation and the market situation. Organizations on the fruit and vegetable market show significant variation in functioning as well as in the production andeconomic results achieved.The aim of the article is to assess the financial and economic situation and provide strategic analysis of the conditions for the operation of fruit and vegetable producer groups in Poland.Research was conducted on the basis of data contained in the financial statements from 2016-2017 and the financial liquidity and profitability ratios calculated on their basis. A general assessmentof the conditions needed for the functioning of producer groups is also presented in the paper.Low profitability and financial liquidity of producer groups were noted in the analyzed years. Key strategic factors for the functioning of producer groups included: the visible impact offinancial assistance, the functioning of producer groups and economies of scale resulting from greater aggregation of competition, and the fact that farmers are still reluctant to associate andoften have limited business competences to run producer groups.

scholarly journals LIQUIDITY AS A MEASURE OF EFFICIENCY OF FRUIT AND VEGETABLE PRODUCER GROUPS AND ORGANIZATIONS

2018 ◽  
Vol 48 (2) ◽  
pp. 205-212
Author(s):  
Joanna Pawlak ◽  
Łukasz Kopiński ◽  
Dariusz Paszko ◽  
Barbara Banach-Albińska
Keyword(s):  
Liquidity Risk ◽  
Financial Statements ◽  
Fruit And Vegetable ◽  
Liquidity Management ◽  
Market Activity ◽  
Financial Condition ◽  
Research Material ◽  
Financial Liquidity ◽  
Further Development

This study attempts to assess the financial liquidityof fruit and vegetable producer groups and organizations.Based on static liquidity ratios, the analysis was used for a preliminaryassessment of the financial condition of the abovementionedeconomic operators in the context of forecastingtheir further market activity. Financial statements from 2012–2015 served as research material. The survey extended to 78groups and organizations of fruit and vegetable producers. Asshown by the results, most of the operators surveyed failed tomeet all the criteria of financial liquidity management. Theaverage and median values of current, quick and cash ratiossuggest that the operators face quite a high liquidity risk. Thiswas confirmed by the results of detailed studies which showedthat the liquidity ratios reported by ca. 60% of the operatorswere below the recommended optimum. Therefore, in the reportingperiod considered, such operators could be unable tomeet their liabilities as they fall due. This may pose a severethreat to their continued existence and further development.

Russia in the World Production and Market of Potatoes and Fruit and Vegetable Products

2020 ◽  
pp. 74-83
Author(s):  
Yu.I. Agirbov ◽  
◽  
R.R. Mukhametzyanov ◽  
E.V. Britik ◽  
◽  
...  
Keyword(s):  
Fruits And Vegetables ◽  
World Market ◽  
Climatic Conditions ◽  
Global Rating ◽  
Vegetable Production ◽  
World Production ◽  
Fruit And Vegetable ◽  
Vegetable Products ◽  
The World ◽  
Qualitative Changes

In 1961-2018 in the world as a whole, the gross harvest of potatoes increased from 290.6 million tons to 368.2 million tons, that is, 1.36 times. Over the same period, the production of vegetables and food melons increased from 197.7 million tons to 1,088.8 million tons (5.51 times), and fruits and berries from 199.9 million tons to 867.8 million tons (4.34 times). In a number of states in 1992-2018 the corresponding increase significantly exceeded the average values for the world as a whole, as a result of which their place in the global ranking increased, and the positions of some traditional producers of potatoes and fruits and vegetables decreased. For example, in terms of gross harvest of potatoes in 1992, Russia was in first place, and Poland was in third, while in 2018 they were in 4th and 9th positions, respectively. In terms of vegetable production, Italy and Japan were displaced from 4th and 5th places, which were taken by Turkey and Nigeria. In terms of gross harvests of fruits and berries, Turkey occupied the fifth position in total world production by 2018, although in 1992 it belonged to Italy. Quantitative and qualitative changes inevitably have a significant impact on both the volume of the world market and the parameters of international trade in potatoes, vegetables and melons, fruits and berries. Processes in foreign economic liberalization and economic integration contributed to an increase in the specialization and concentration of production of relevant plants in countries with more favorable natural and climatic conditions, as well as a gradual increase in demand for potatoes, vegetables and melons, fruits and berries from a number of states, including those that used to meet the needs of their population in large volumes at the expense of their own producers. The Russian Federation is one of the significant players in the world potato and fruit and vegetable market. Despite the increase in gross fruit and vegetable production in recent years, Russia’s positions in the global rating dropped from 7th to 10th place in vegetables and melons, from 20th to 31st place in fruits and berries. As for potatoes, there was a decrease in the volume of its production, as a result, Russia dropped from 1st place in 1992 to 4th place in 2018.

scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

scholarly journals КОМПЛЕКСНАЯ ОЦЕНКА КОНКУРЕНТОСПОСОБНОСТИ ПЕРЕРАБОТАННОЙ ПЛОДООВОЩНОЙ ПРОДУКЦИИ

2019 ◽  
pp. 6-12
Author(s):  
Н. Р. Асадуллина
Keyword(s):  
Practical Significance ◽  
Vegetable Production ◽  
Fruit And Vegetable ◽  
Transport Costs ◽  
Expert Opinions ◽  
Number Of Factors ◽  
Vegetable Products ◽  
Quality Of Products ◽  
The Cost

Formulation of the problem. The article reflects the assessment of the competitiveness of processed fruit and vegetable products, the qualitative characteristics of fruit and vegetable products are substantiated, as well as the parameters of the degree of consistency of expert opinions based on the calculation of the concordance coefficient. The purpose of the research is to reflect and characterize existing methods of integrated assessment of the competitiveness of processed fruit and vegetable products. The object of research – the process of determining the quality of products produced, as well as the competitiveness of processed fruit and vegetable products. The methods used in the research – logical, comparative, analytical, scientific and methodological. The hypothesis of the research is to assume the dependence of the competitiveness of processed fruit and vegetable products and its sales volumes. The statement of basic materials. The buyer prefers products depending on the purpose and use of this product. In the course of further processing, the buyer pays attention to the volume of packaging, the suitability of the packaging for the content of the product in it, the maximum time for the storage of products. The article suggests such indicators of quality of processed fruit and vegetable production: biochemical composition of products; packaging of products; design and design of products; appearance and consistency; terms of product suitability; cost of production per kilogram of production. The originality and practical significance of the research is that the author substantiates the degree of influence of the proposed indicators on competitiveness on the basis of expert assessments. The number of points is determined depending on the number of factors considered. The degree of consensus of expert opinions is established on the basis of calculating the coefficient of concordation. Conclusions of the research. In the process of packaging the product and its production must take into account the directions of its use. For further industrial consumption, processed fruit and vegetable products can be made with a higher content of dry soluble substances, vitamins, sugars, and acidity. This will save on the cost of packaging, transport costs, and handling operations.

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

The Impact of COVID-19 on the Business Performance and Financial Position in Hotel Industry

2021 ◽  
pp. 1-22
Author(s):  
Sanja Sever Mališ ◽  
Ivana Mamic Sačer
Keyword(s):  
Comparative Analysis ◽  
Business Performance ◽  
Statistical Data ◽  
Hotel Industry ◽  
Financial Statements ◽  
Basic Information ◽  
Financial Position ◽  
Tourism Sector ◽  
The Impact ◽  
Profitability Ratios

The hotel industry, among others, has been affected by the COVID-19 pandemic. The effect of the pandemic can be noticed through financial statements. The aim of the chapter is to analyse how the COVID-19 pandemic has affected the financial position and business performance of the hotels in a tourism-oriented country such is Croatia. The chapter covers the basic information of tourism and the features of the hotel industry in Croatia. The authors represent the sets of national recommendations for dealing with the pandemic in the tourism sector that are enriched with available macroeconomic statistical data. Further, the analysis of financial statements of the five selected hotels is presented. The analysis was done in order to provide comparative analysis of financial results in the pandemic environment (2020) and the previous year (2019). Based on the calculated liquidity, solvency, activity, economy, and profitability ratios, the authors conclude that all the mentioned ratios worsened in 2020 for all the observed hotels.

How Has U.S. Farm Policy Influenced Fruit and Vegetable Production?

2013 ◽  
Vol 36 (2) ◽  
pp. 265-286 ◽  
Author(s):  
Joseph V. Balagtas ◽  
Barry Krissoff ◽  
Lei Lei ◽  
Bradley J. Rickard
Keyword(s):  
Vegetable Production ◽  
Farm Policy ◽  
Fruit And Vegetable
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