Open AccessFINANCIAL LIQUIDITY OF AGRICULTURAL HOLDINGS
Author(s) -
M. Dimitrova
Publication year - 2020
Publication title -
trakia journal of sciences
Language(s) - English
Resource type - Journals
eISSN - 1313-3551
pISSN - 1312-1723
DOI - 10.15547/tjs.2020.s.01.102
Subject(s) - market liquidity , business , liquidity risk , current ratio , agriculture , finance , financial system , geography , archaeology
The liquidity of the agricultural holding makes it possible to establish to what extent it is possible for it to cover its liabilities in the near future. The company can focus on sticking to certain values of these indicators - these are values that according to the financial management of the company if achieved, it will mean that there will be no significant problems in terms of repayment of current obligations. The purpose of the research is after measuring the state of financial liquidity of agricultural holdings and capturing the trend, to analyze whether current ratios are enough for covering short-term expenses. The study has included representatives of the micro business in Bulgaria using survey and comparative analysis. The results reveal satisfactory levels of liquidity and managed to capture a descending trend comparing the levels of liquidity for the researched period.