Analysis of the liquidity of agricultural companies of AP Vojvodina

Modern business conditions are characterized by corporate governance that imposes the need for constant growth and development of the company. In such circumstances, it is necessary to measure the achievements of the company in the realization of the set of goals, among which is highlighted the effective financial performance and maximization of results in the long run. The paper analyzes the trend of liquidity performance of agricultural companies in the period 2011-2015. The sample is taken from medium and large agricultural companies of the sector A-Agriculture, forestry and fishing, which is headquartered in the territory of The Autonomous Province of Vojvodina. Analysis of the variation in the performance of agricultural companies is carried out in order to test stability and sustainability in achieving liquidity performance. Regardless of the fact that liquidity is a short-term category and as such cannot be the basis for making conclusions on long-term business performance, establishing an optimal level of liquidity is the starting point for the success of medium and large agricultural companies in the realization of the economic activity of The Autonomous Province of Vojvodina.