OCENA I RANGIRANJE LIKVIDNOSTI POLJOPRIVREDNIH PREDUZEĆA SRBIJE
Sažetak
Ključni zadatak svih preduzeća, bez obzira na delatnost kojom se bave, jeste konstantan rast i razvoj. Ovo je preduslov za opstanak na savremenom tržištu. Izuzetno je važno kontinuirano praćenje i analiza svih proizvodnih i finansijskih performansi preduzeća, pri čemu je likvidnost među najvažnijima. Likvidnost je veoma važan indikator celokupnog finansijskog stanja preduzeća i predstavlja najurgentniji zahtev koji se postavlja pred savremene kompanije. U fokusu ovog istraživanja su određene finansijske performanse privrednih društava koja prema zvaničnoj klasifikaciji delatnosti pripadaju sektoru A- Poljoprivreda, šumarstvo i ribarstvo. Cilj rada jeste da se racio analizom oceni likvidnost ovih preduzeća i izvrši rangiranje primenom savremene metode višekriterijumskog odlučivanja MABAC. Rezultati istraživanja jasno pokazuju da likvidnost poljoprivrednog sektora Srbije nije na zadovoljavajućem nivou, a najbolji rezultati zabeleženi su tokom 2019. godine.
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