Károly Kacz

Subject and purpose of work: The aim of the study is to analyse how the main financial data of d ouble-entry b ookkeeping f ood p rocessing e nterprises r eflect t he e ffects o f t he i ndicated economic environment. Materials and methods: The evaluation was fundamentally based on ratios calculated on the basis of the statement of financial position and the income statement as well as trend analysis and financial indicators. Results: The number of Hungarian food processing enterprises has been gradually decreasing over the period under review. Both turnover and expenditure show linear growth at current prices, with increases in the various result categories. The asset structure is stable, and profitability is improving. Conclusions: The number of companies and the employment in the sector have been steadily declining in recent years, while efficiency is increasing. The increase in profits in the food industry is remarkable for all branches of the economy. The sector is adapting well to the negative effects of the changing economic environment.