ANALYSIS OF THE LIQUIDITY (current SOLVENCY) OF AGRICULTURAL HOLDINGS IN BULGARIA BY SPECIALISATION

Damyan Kirechev
Additional contact information
Damyan Kirechev: University of economics - Varna, Bulgaria

AGRIBUSINESS AND RURAL AREAS - ECONOMY, INNOVATION AND GROWTH, 2025, issue 1, 124-146

Abstract: The analysis of the liquidity of agricultural holdings is an essential focus in the financial assessment of agribusiness and is a measure of their viability. The study aims to analyse the liquidity (current solvency) of agricultural holdings in Bulgaria using a system of ratios to ensure better understanding and management of financial policy in holdings, improvement of sectoral policy, lending policy and financial support. The object of the study is the average Bulgarian agricultural holding - overall and by specialisation, as well as the average holding by economic size. For the analysis, dynamic series, structural changes and dependencies are assessed. The data source is FADN for the period 2007-2022. The results show specific trends - the average Bulgarian agricultural holding is catching up with the average EU holding. Changes in liquidity by sector are determined by trends in the sector’s development, the nature of the production process, and the structure of assets and liabilities.

Keywords: Liquidity; current solvency; current assets; current liabilities; working capital; agricultural holdings; FADN analysis (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ue-varna.bg/uploads/filemanager/303/publis ... rural-areas-2025.pdf (application/pdf)

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:vrn:araeig:y:2025:i:1:p:124-146

Access Statistics for this article

AGRIBUSINESS AND RURAL AREAS - ECONOMY, INNOVATION AND GROWTH is currently edited by TEODORINA TURLAKOVA

More articles in AGRIBUSINESS AND RURAL AREAS - ECONOMY, INNOVATION AND GROWTH from University of Economics Varna Contact information at EDIRC.
Bibliographic data for series maintained by TEODORINA TURLAKOVA ().