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

Jana Ladvenicová (), Iveta Košovská () and Monika Hudáková ()
Additional contact information
Jana Ladvenicová: Slovak University of Agriculture in Nitra, Slovakia
Iveta Košovská: Slovak University of Agriculture in Nitra, Slovakia
Monika Hudáková: Bratislava University of Economics and Management, Slovakia

Entrepreneurship and Sustainability Issues, 2023, vol. 11, issue 2, 529-540

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 (search for similar items in EconPapers)
JEL-codes: M21 M41 Q10 (search for similar items in EconPapers)
Date: 2023
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://jssidoi.org/jesi/uploads/articles/42/Ladve ... ries_in_Slovakia.pdf (application/pdf)
https://jssidoi.org/jesi/article/1157 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:11:y:2023:i:2:p:529-540

DOI: 10.9770/jesi.2023.11.2(35)

Access Statistics for this article

Entrepreneurship and Sustainability Issues is currently edited by Manuela Tvaronaviciene

More articles in Entrepreneurship and Sustainability Issues from VsI Entrepreneurship and Sustainability Center
Bibliographic data for series maintained by Manuela Tvaronaviciene ().