The Measurement of Profitability Level of Chosen Food Processing Enterprises. The Case of Poland

Anna Zielińska-Chmielewska , Luboš Smutka


The issue of profitability of food processing enterprises is ever-present because of the continuous process of improving the quality standards of raw materials, complying with the procedures in food production, introduction of modern production technology and, above all, due to the large number of actors who are competing for customers in the domestic and foreign food market. In the coming years Polish food processing sector will be facing significant challenges with the inevitable slow and gradual decrease in the cost advantages of raw materials' prices, as well as ready-made meat products. Enterprises, as they constitute the majority in manufacturing business, in the long run will need to determine the efficiency, and hence competitiveness of Polish food processing sector. The aim of the paper is to review the domestic and foreign literature in terms of classification and systematization of the concept, and presenting the results of measuring the profitability of food processing enterprises exemplified on meat processing enterprises in Poland. In the theoretical part of the study methods of descriptive, comparative, deductive and synthetic analysis are used. In the practical part of the study appropriately selected, advanced and highly-detailed measures and financial ratios of financial analysis are performed. The results of the analyses are based on the results of authors' own calculations, as well specific findings from business practice both from inland and abroad.
Author Anna Zielińska-Chmielewska (WT / KKG)
Anna Zielińska-Chmielewska,,
- Department of Business Activity
, Luboš Smutka - Česká zemědělská univerzita v Praze
Luboš Smutka,,
Journal seriesProceedings of International Scientific Symposium "Economy of Eastern Croatia - Vision and Growth" , ISSN 1848-9559, (0 pkt)
Issue year2018
Publication size in sheets0.5
Conference7th International Scientific Symposium Economy of Eastern Croatia - Vision and Growth, 24-05-2018 - 26-05-2018, Osijek, Chorwacja
Keywords in Englishefficiency, effectivity, profitability measurement, food processing, Poland
Languageen angielski
Score (nominal)15
Score sourceconferenceIndex
ScoreMinisterial score = 15.0, 08-06-2020, ArticleFromConference
Publication indicators WoS Citations = 0
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