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Assets and capital in small and medium-sized wineries in Slovakia

Author

Listed:
  • Jana Ladvenicová

    (Slovak University of Agriculture, Slovakia)

  • Iveta Košovská

    (Slovak University of Agriculture, Slovakia)

  • Monika Hudáková

    (Bratislava University of Economics and Management, Slovakia)

Abstract

Small and medium-sized companies make up approximately 99.9 % of the total number of all companies in Slovakia. Developing these companies is an essential prerequisite for significant economic growth in our country. The paper's primary goal is to analyse the development of assets and capital of small and medium-sized companies in viticulture in Slovakia. The monitored period was 2013-2021, and the forecast of the indicator's development until 2024. Viticulture in Slovakia has a long-term tradition not only of growing vines but also of wine production. In the analysed wineries, the value of assets and their basic components (non-current assets, current assets, and accruals) grew. We noticed the same trend in the development of equity and liabilities and its items (equity, liabilities, and accruals). Wineries mainly used debt to finance their activities, which prevailed over equity.

Suggested Citation

  • Jana Ladvenicová & Iveta Košovská & Monika Hudáková, 2023. "Assets and capital in small and medium-sized wineries in Slovakia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 11(2), pages 529-540, December.
    • Handle: RePEc:ssi:jouesi:v:11:y:2023:i:2:p:529-540
    DOI: 10.9770/jesi.2023.11.2(35)
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    More about this item

    Keywords

    assets; capital; SMEs; wineries;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General

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