engleski

Assessment and application of basic financial indicators in fruit production

This paper’s aim is to evaluate importance of the basic financial indicators and its influence on the standardized project’s grade. The research was conducted using survey questionnaires to a sample of 14 experts in the field of microeconomics, who evaluated an importance of economic indicators in agriculture. Using Likert’s scale, they assessed importance of operating profit value, cost/income ratio, productivity and profitability indicators. Their grades were converted to utility coefficient (indicator’s priority) for the purpose of the group decision making in selecting fruit production. Analyzed fruit species achieved different financial indicator value. Based on indicator’s priority they were turned in normalized utility grade which enables fruit species ranking.

financial indicator; utility; fruit production

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