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• Working capital and profitability in hungarian crop farms

  34-44

  Szabolcs Makai

  Vilmos Lakatos

  Views:

  236

  Our study is a thematic analysis of the literature on working capital, with the aim of presenting recent research and interpretations of working capital management. In the second half of the paper, we will illustrate the assessments of capital adequacy and working capital efficiency and their results, based on our own data collection, in comparison with the findings in the literature.

• Working capital analysis of pharmaceutical companies in Central Europe

  1-13

  Gergő Tömöri

  Rihárd Horváth

  Views:

  254

  The pharmaceutical industry has huge market potential and investment opportunities, while pharmaceutical players also face a number of challenges, such as regulating the production and pricing of active pharmaceutical ingredients, protecting intellectual property and competing with other players. As a key sector of the Hungarian economy, the industry generates a significant share of GDP and has grown dynamically in recent years, the aim of our study is to compare the activities of Hungarian industry players with sectoral companies in other Visegrad countries, and thus to examine the similarities and differences in the liquidity management of the pharmaceutical industries in these countries. The analysis was based on the annual accounts of regional pharmaceutical companies for the period 2018-2022, extracted from the EMIS database.  The period covered included several globally significant events, and therefore our research also examined the impact of the coronavirus epidemic and the war in Ukraine on pharmaceutical companies and whether there were differences between the Central European countries. Overall, sectoral players in each of the region's countries were able to keep their indebtedness under control and, although Hungarian companies were able to manage the largest assets, by the end of the period the working capital efficiency of Polish companies was better than their regional competitors overall.

• The Economy Contexts of the Modern Growing of Corn

  254-259

  Árpád Ferencz

  Views:

  213

  The cereals are the most important and most determining cultivated plants of the world and our homeland. Their importance manifests itself in the fact that corns in the ear and corn occupy collectively 50%- of the world's tillage areas and 66-68% of the tillage areas of our homeland. The competitiveness of the cultivation to a great extent depends on the modernity of the production, which is especially valid for our homeland. So I intended to analyse the economic situation of one of the most important cereals, the corn through the activity of a family economy working well. I examine the modern corn growing technology in my work. I present the operations belonging to the technology applied by the economy and I outline the operation norms. I calculate the expenses arising in the interest of corn growing, I define the material costs incurred, the personal expenses, the amortisation and other expenses. I calculate the income from the sales of corn growing with and without support and I also calculate the main capital efficiency indicators.