ADEQUACY OF THE AMOUNT OF OWN RESOURCES OF FOOD ACCOUNTING ENTITIES IN 2018 IN SLOVAKIA

Abstract

: It is very important for these companies to choose an adequate asset resource structure in order to eliminate risks in their business. It includes, for example, the risks associated with reduced solvency due to high indebtedness, thus the high value of external assets and low liquidity of assets. On the other hand, the high level of own resources of assets is not an unambiguously positive indicator, as own resources of assets are objectively one of the most expensive. Establishing an adequate level of own resources of assets in company is a key role of management in its optimal business setup towards long-term positive business results. The aim of the paper is to assess the adequacy of the amount of own resources of food business in 2018 in Slovakia on the basis of financial analysis indicators.