Assets and financial situation in the companies of agricultural primary production in Slovakia

This paper analyses assets and liability structure on the selected data set from the primary agricultural production in Slovakia. Accounting is presented as a complex foundation, information system, which provides information for decision-making and company management. The source of input data are accounting records generating statements of finances. The theme of the paper is selected issues of balance sheet analysis. The results of the research show unfavorable total assets development. The index 2000/1999 has the value 96.7. There are long-term problems in liabilities volume and structure. Equity capital stagnates. Borrowed capital decrease because of the decreas in loans. Loans were 2 741 SKK/ha in 2000. Most of the companies are in primary insolvency position, when payables after maturity are twice higher than receivables after maturity.

Abstract licence: CC BY-NC

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