Panel Analysis of Relationship Between Sales and Profitability of Crop Production Companies in the Republic of Serbia

This paper presents the research on factors influencing profitability of crop production companies in the Republic of Serbia. The research is based on 416 observations of financial statements of crop production companies during the period 2008–2023. The analysis was conducted using panel data models...

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Main Authors: Dakić Stojanka, Nuševa Daniela, Peštović Kristina, Ilić Teodora, Tica Nedeljko, Jakšić Dejan
Format: Article
Language:English
Published: Sciendo 2024-12-01
Series:Contemporary Agriculture
Subjects:
Online Access:https://doi.org/10.2478/contagri-2024-0030
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author Dakić Stojanka
Nuševa Daniela
Peštović Kristina
Ilić Teodora
Tica Nedeljko
Jakšić Dejan
author_facet Dakić Stojanka
Nuševa Daniela
Peštović Kristina
Ilić Teodora
Tica Nedeljko
Jakšić Dejan
author_sort Dakić Stojanka
collection DOAJ
description This paper presents the research on factors influencing profitability of crop production companies in the Republic of Serbia. The research is based on 416 observations of financial statements of crop production companies during the period 2008–2023. The analysis was conducted using panel data models. Profitability was measured by return on assets, while the independent factors examined included: size, leverage, sales growth and current ratio. The findings reveal that although crop production companies in the Republic of Serbia have an average positive profitability rate, the level remains low. Furthermore, the results indicate that sales growth has a positive and significant impact on profitability, while the current ratio and size have a negative and significant effect. The results of the study are significant for a wide range of stakeholders, including managers, owners and regulatory bodies, as the results indicate the profile of crop production companies that can be used for improving profitability and fostering sustainable growth and development.
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institution Kabale University
issn 2466-4774
language English
publishDate 2024-12-01
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series Contemporary Agriculture
spelling doaj-art-b618b7b8b2844bd085a6663ca9799c5d2024-12-16T08:58:20ZengSciendoContemporary Agriculture2466-47742024-12-01733-425025810.2478/contagri-2024-0030Panel Analysis of Relationship Between Sales and Profitability of Crop Production Companies in the Republic of SerbiaDakić Stojanka0Nuševa Daniela1Peštović Kristina2Ilić Teodora3Tica Nedeljko4Jakšić Dejan51Faculty of Economics in Subotica, University of Novi Sad, Subotica, Serbia1Faculty of Economics in Subotica, University of Novi Sad, Subotica, Serbia1Faculty of Economics in Subotica, University of Novi Sad, Subotica, Serbia1Faculty of Economics in Subotica, University of Novi Sad, Subotica, Serbia2Faculty of Agriculture, University of Novi Sad, Novi Sad, Serbia1Faculty of Economics in Subotica, University of Novi Sad, Subotica, SerbiaThis paper presents the research on factors influencing profitability of crop production companies in the Republic of Serbia. The research is based on 416 observations of financial statements of crop production companies during the period 2008–2023. The analysis was conducted using panel data models. Profitability was measured by return on assets, while the independent factors examined included: size, leverage, sales growth and current ratio. The findings reveal that although crop production companies in the Republic of Serbia have an average positive profitability rate, the level remains low. Furthermore, the results indicate that sales growth has a positive and significant impact on profitability, while the current ratio and size have a negative and significant effect. The results of the study are significant for a wide range of stakeholders, including managers, owners and regulatory bodies, as the results indicate the profile of crop production companies that can be used for improving profitability and fostering sustainable growth and development.https://doi.org/10.2478/contagri-2024-0030crop production companiespanel analysisprofitabilitysales
spellingShingle Dakić Stojanka
Nuševa Daniela
Peštović Kristina
Ilić Teodora
Tica Nedeljko
Jakšić Dejan
Panel Analysis of Relationship Between Sales and Profitability of Crop Production Companies in the Republic of Serbia
Contemporary Agriculture
crop production companies
panel analysis
profitability
sales
title Panel Analysis of Relationship Between Sales and Profitability of Crop Production Companies in the Republic of Serbia
title_full Panel Analysis of Relationship Between Sales and Profitability of Crop Production Companies in the Republic of Serbia
title_fullStr Panel Analysis of Relationship Between Sales and Profitability of Crop Production Companies in the Republic of Serbia
title_full_unstemmed Panel Analysis of Relationship Between Sales and Profitability of Crop Production Companies in the Republic of Serbia
title_short Panel Analysis of Relationship Between Sales and Profitability of Crop Production Companies in the Republic of Serbia
title_sort panel analysis of relationship between sales and profitability of crop production companies in the republic of serbia
topic crop production companies
panel analysis
profitability
sales
url https://doi.org/10.2478/contagri-2024-0030
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