agricultural competitiveness, fi nancial indicators
Abstract
While acknowledging the importance of indicators mainly associated with the macroeconomic performance, we argue that the income and wealth effects of the above macroeconomic conditions on agricultural enterprises vary from case to case. In other words, there is a space for management decisions. In this study we highlight some fi nancial indicators that could fi t measuring the performance and competitiveness of enterprises. In our results we keep the focus on
agriculture. Indicators used to assess the fi nancial stability and competitiveness of agricultural enterprises may be evaluated solely
in their complexity. Liquidity, working capital, turnover of assets, capital structure, debt repayment, productivity and profi tability have been considered in the scope of our study. In our analysis we used the DATAX database.
