Agriculture, forestry and fishing sector liquidity in the republic of Serbia

Abstract

The aim of this research paper is to discover the key liquidity development tendencies of Sector A Agriculture, forestry and fishing in the Republic of Serbia, This sector liquidity analysis was based on ratio indicators and net working capital and covered a six-year period (2013-2018). The analysis was conducted on the basis of aggregate balance sheets of all sector entities contained in the financial statements annual bulletins. The liquidity analysis was conducted separately for enterprises and for entrepreneurs in order to reveal the similarity or difference between them. It was found that both groups of entities in this sector were faced with the problem of illiquidity.