ANALYSIS OF THE FINANCIAL INDICATORS OF THE MEAT PROCESSING COMPANY IN BOSNIA AND HERZEGOVINA

Abstract

The meat processing sector, as one of the most important sectors of the food industry, considering the real and potential impact on the primary production and its development potential, deserves attention to be continually analyzed to identify strengths and weaknesses and opportunities for development. For this purpose, an analysis of business enterprises that were in Bosnia and Herzegovina dealt with the processing of meat in the period 2011-2014, which is a continuation of previous research with the aim of continuous monitoring of this sector, provided that this research is going into deeper analysis. Based on the analysis of small, medium-sized and large enterprises, the meat processing sector cannot be rated as successful because the significant weaknesses are evident in medium-sized enterprises, especially in small enterprises, while the positive values of indicators of large enterprises lose significantly because of the small share of these companies in the overall sector. Therefore, the significant weaknesses in terms of indicators of liquidity, indebtedness, profitability and effectiveness of medium-sized enterprises and especially small enterprises are evident.