ESC

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JCR Category: Business in ESCI edition

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2023) 1.2 Q4
Journal Citation IndicatorTM (2023) 0.33 Q3
Received: 2023-09-18  |  Accepted: 2023-12-13  |  Published: 2023-12-30

Title

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


Keywords

assets, capital, SMEs, wineries


JEL classifications

M21 , M41 , Q10


URI

http://jssidoi.org/jesi/article/1157


DOI


Pages

529-540


Funding

This paper is an output of the science project VEGA no. 1/0429/22 with the title The assessment of property valuation impacts on the financial health of agricultural enterprises in the Slovak Republic.

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Ladvenicová, Jana
Slovak University of Agriculture, Nitra, Slovakia http://www.uniag.sk
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Košovská, Iveta
Slovak University of Agriculture, Nitra, Slovakia http://www.uniag.sk
Articles by this author in: CrossRef |  Google Scholar

Hudáková, Monika
Bratislava University of Economics and Management, Bratislava, Slovakia http://www.vsemba.sk
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

11


Number

2


Issue date

December 2023


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 568  |  PDF downloads: 294

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