UTICAJ RENTABILNOSTI I PRODUKTIVNOSTI NA RIZIK BANKROTSTVA POLJOPRIVREDNH I PREHRAMBENIH PREDUZEĆA U VOJVODINI
Sažetak
U radu su analizirana poljoprivredna i prehrambena preduzeća koja su poslovala na području Vojvodine u 2019. godini. Analizom su obuhvaćeni rizik bankrotstva, meren Altmanovim Z-skorom, rentabilnost i produktivnost posmtranih preduzeća. Cilj rada bio je da se na osnovu podele preduzeća po veličini, na mirko, mala, srednja i velika, primenom modela višestruke regresije utvrdi uticaj rentabilnosti i produktivnosti na rizik bankrotstva poljoprivrednih i prehrambenih preduzeća različite veličine, kao i da se uporede rezultati iz ova dva sektora. Na osnovu dobijenih rezultata utvrđeno je da na rizik bankrotstva mikro i velikih poljoprivrednih preduzeća statistički značajan i pozitivan uticaj ima rentabilnost, dok na rizik bankrotstva malih poljoprivrednih preduzeća pozitivan i statistički značajan uticaj ima produktivnost. Na rizik bankrotstva srednjih poljoprivrednih preduzeća ne utiču ispitivani pokazatelji. Regresionom analizom utvrđeno je i da na rizik bankrotstva mirko i malih prehrambenih preduzeća statistički značajan pozitivan uticaj ima rentabilnost, dok na rizik bankrotstva srednjih i velikih prehrambenih preduzeća ne utiču posmatrane promenljive.
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