FINANCIAL POSITION OF THE COMPANIES OPERATING IN THE POULTRY AND PIG SECTORS OF THE VISEGRAD COUNTRIES

摘要

A thorough understanding of business processes is essential for successful corporate operation. The best method of gaining knowledge is analysis, namely the understanding and evaluation of correlations between economic phenomena. In the present study, the financial position of companies operating in the poultry and pig sectors of the Visegrád countries is examined and compared. This sector was chosen because the food industry is one of the most important sectors, both because of its size and since it satisfies fundamental human needs. Both globally and in Hungary, these two industries are the most prominent in terms of trends in production and consumption. Present study examines corporate data series downloaded from the EMIS database and performed the analysis of various financial indicators that can be calculated from them. Along the primary research question, the time series development of the financial position of these sectors was examined in terms of solvency. Based on the examinations it can be stated that the pig sector clearly performs better in Poland, which was also true for the Czech Republic at the end of the period. In Hungary and Slovakia, however, the poultry sector performed better.