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Title: Do vaic components contribute to profitability? Case study from the Serbian agricultural sector
Authors: Ognjanović, Jasmina
Mitrovic, Aleksandra
Milašinović, Marko
Issue Date: 2024
Abstract: In the agricultural sector, the use of physical capital dominates, while the use of intellectual capital is minimal. The analyzes carried out on the importance and level of development of intellectual capital and its contribution to the profitability of this sector are modest for now. VAIC method was applied in the paper. This method is based on monitoring the efficiency of the use of human capital, the efficiency of structural capital, and the capital employed efficiency. The study aims to analyze the VAIC component's contribution to the profitability of agricultural enterprises in Serbia. Profitability is monitored through ROA, ROE, and ROS indicators. The sample includes 177 active agricultural enterprises that operated in Serbia in 2021. It is concluded that intellectual capital does not significantly contribute to the profitability of agricultural enterprises. Capital employed efficiency contributes to the ROE of agricultural enterprises.
Type: article
ISSN: 1808-2882
Appears in Collections:Faculty of Hotel Management and Tourism, Vrnjačka Banja

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