Meat Processing Enterprises Research Articles

Veterinary and sanitary assessment and disinfection of refrigerator chambers of meat processing enterprises

The results of microbiological studies of air samples of refrigerating chambers of meat processing enterprises are presented. The quantitative composition of the air microbiota of the chambers of the refrigerating shop was studied. It has been established that the technological regimes for cooling meat in cooled chambers (t = +4 °C) and deep freezing chambers (t = -18 °C and -22 °C) have no bacteriostatic effect on the life activity of mold fungi. The developed disinfecting preparation (hydrogen peroxide (8.0 - 10%), acetic acid (10%), peracetic acid (5.0 - 7.0%), stabilizing additives, water) ensures the destruction of sanitary-indicative microorganisms in cold rooms meat processing plants when applied at a concentration of 0.05% - 60 minutes, 0.1% - 30 minutes, 0.15% - 10 minutes and does not have a toxic effect on meat raw materials that are stored in chambers of the refrigeration shop after disinfection.

Investigation of the Sanitary State of Air and Refrigeration Equipment of Meat Processing Enterprises in Kazakhstan Using the Method of Metagenomic Analysis

Taking into account the appearance of "new pathogens", persistent and uncultivated microorganisms, increasing the resistance of modern strains of microorganisms to disinfectants, increasing their antibiotic resistance and ability to biofilm formation, there is a need to study the microbial community of refrigerating chambers at meat processing enterprises in modern conditions, which was the aim of this work. The study of sanitary condition of the refrigeration equipment of a meat processing plants of the Almaty region of Kazakhstan was carried out by classical methods of microbiology and metagenomic analysis. Methods of classical microbiology allowed to identify the following microflora of refrigerating chambers of meat processing enterprises: bacteria Bacillus subtilis, Bacillus mesentericus, Pseudomonas sp., Sarcina flava, yeast Rhodotorula sp., mycelial fungi Penicillium sp., Alternaria sp., Mucor sp., Aspergillus sp., Chrososporum sp., Tamnidium sp. Metagenomic analysis showed that the bacterial microflora of refrigerating chambers is mainly represented by three phyla: Firmicutes (95.33%-97.94%), Proteobacteria (1.39%-1.02%), Actinobacteria (1.11%-0.63%) and their ratio depends on the temperature of the refrigerators well as on the observance of hygiene standards by personnel. The research results can serve as the basis for recommendations for improving the sanitary condition and safety at meat processing plants.

NEW BALANCE: TRENDS AND DYNAMICS OF THE DEVELOPMENT OF THE MEAT HUB IN THE CONTEXT OF THE PANDEMICTIVENESS

In the meat balance of Kazakhstan, the defining place belongs to beef, which cannot be replaced by other types of meat, since each of them has specific taste qualities, amino acid composition and nutritional value. However, a sharp decline in the production of beef products of cattle breeding during the years of market transformations led to a significant reduction in the consumption of beef and veal by the population against the background of a decrease in the supply of domestic meat and a significant increase in its import supplies in frozen form, mainly from far-abroad countries. As a result of increased competition between producers of certain types of meat, beef producers were not in the best economic position. The urgency of solving the problem of the development of the domestic meat market in-creases due to the loss of Kazakhstan's food security for this type of food. The purpose of the study was to develop theoretical, methodological and methodological provisions of recommendations for the development of the market of meat products of cattle breeding in Kazakhstan. The object of the study was agricultural producers and meat processing enterprises. The scientific novelty is as follows: the theoretical foundations of the functioning of the market of meat and meat products as a complex and dynamically developing multifunctional pro-duction and economic system are revealed.

Оцінка біологічної безпечності м’ясної сировини при прийманні на м’ясопереробне підприємство

The article describes the problems in assessing the safety of raw materials in the meat processing industry and ways to solve these problems. The issue raised is important from the industrial safety point of view. The purpose of the article is to analyze biological hazards as an element of the procedure of checking the criterion of the examination’s effectiveness when accepting raw meat at a meat processing plant. Subject of research: raw meat accepted at the meat processing plant, "decision tree" at the stage of raw meat acceptance, initial and residual proteolytic microflora, control-critical points of veterinary-sanitary expertise. Materials and methods. General scientific methods of cognition are applied: analysis, synthesis, abstraction, deduction. For the study and comprehensive analysis of its object monographic, as well as a special method of research, an abstract-logical one, are used. In the course of performance of the work, microbiological methods of research are used: microscopy of preparations, inoculation on nutrient media. The information base of the research consists of the legislative and regulatory acts of Ukraine and the Regulations of the European Union in force, Codex Alimentarius standards, scientific works of domestic and foreign scientists, the authors' own observations .Results of research. The research was conducted in the laboratory of Lityn Meat-Packing Plant, in Vinnytsia Region. Identified hazards found at the stage of acceptance of raw materials are controlled by veterinary examination, namely the points of veterinary and sanitary control. Examination of raw materials takes into account the control of biological, chemical and physical factors in obtaining raw materials, purchase and processing, preparation for production, distribution, sale and consumption of the finished product. In the conditions of the enterprise LLC Lityn Meat-Packing Plant the procedure of identification of dangerous factors at the stage of acceptance of raw meat was carried out and 4 control points were established. Scope: the results of the study are recommended for use in meat processing enterprises.

Анализ мирового рынка биоматериалов с целью определения потенциальных возможностей сырья животного происхождения

Introduction. Meat processing enterprises are facing the problem of utilization of secondary products with a limited scope of application and a wide range of useful properties. One of the promising ways of slaughter-house by-product utilization is the production of biomaterials that can replace various tissues of a living organism. This review presents an analysis of the global biomaterials market, its volume, and possible ways of using secondary meat resources in various sectors of economy.
 Study objects and methods. The article represents some results of a desk research based on open sources, i.e. publications and Internet data portals.
 Results and discussion. One of the most important tasks of modern regenerative medicine is to develop fast and effective methods for the restoration of damaged or lost organs and tissue fragments. Its solution directly depends on new advanced biomaterials. Modern biocompatible materials are in great demand in such areas of medicine as orthopedics, ophthalmology, dentistry, general and cardiovascular surgery, restorative medicine, drug delivery, etc. Cosmetology is a rapidly evolving segment of medicine and depends on such biomaterials as hyaluronic acid and collagen. Russian biomedicine occupies 0.7% of the world market. However, the Russian segment is likely to grow and expand its range of biomaterials.
 Conclusion. The currently unused resources of meat industry can be an excellent source of valuable raw materials for the advanced biomedical structures used in tissue engineering. A wide variety of structures and properties of secondary resources can produce a wide range of biomaterials. The possibility of manufacturing matrices from internally sourced raw materials within one enterprise is particularly promising.

Comprehensive integral assessment of resource availability of an industrial enterprise at different stages of its life cycle

The need to assess the resource availability of the industrial enterprise at each stage of the life cycle is due to the limited resources available and the increase of their effective and rational use. The development of a methodical approach to assess the resource availability of the industrial enterprise will allow not only to diagnose the problems that have arisen or may arise at a particular stage of its life cycle, but also to anticipate changes in the market situation and respond in a timely manner. Resource provision is a set of necessary types of resources that an industrial enterprise has and uses them rationally in order to extend or restore the appropriate stage of the life cycle and further development. For industrial enterprises, the highest priority are such components of the resource provision of activities by stages of the life cycle as: "Financial and information-intellectual resources" at the stage of birth, "Personnel and production and sales resources" at the stage of growth, "Image resources and resources of economic security" at the stage of maturity and "Resources of economic security and information-intellectual resources" at the stage of crisis. On the basis of the presented priority components of the resource provision of the industrial enterprise the system of indicators, allowing to measure and control the process of its development at each stage of the life cycle, was formed. The developed methodology of assessing the resource availability of the industrial enterprise at various stages of its life cycle includes 7 stages. According to the presented methodological approach, the assessment of resource availability of actually operating industrial enterprise at various stages of its life cycle was carried out. The meat-processing enterprise of the Voronezh region (LLC "X") was chosen as the one under study. The resulting value of the integrated integral indicator of resource availability of the industrial enterprise under study at the stage of birth corresponds to a very high level, at the stage of growth - to the average and at the stage of maturity - very low, which indicates the lack of priority components of resource provision to overcome the growth stage and the transition to the stage of maturity. Based on the assessment of resource availability the possible directions for the further development of "X" LLC were proposed.

The impact of digitalization and integration processes on the cost accounting in sausage manufacture

Subject. This article explores the impact of integration factors, modern management concepts, as well as digitalization on the most important elements of accounting and calculation tools in sausage production. Objectives. The article aims to identify current factors affecting the organization of cost accounting and choice of methods for calculating the production expenses at meat processing enterprises for sausage production. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article identifies new factors that affect the organization of cost accounting and choice of methods for calculating the production expenses in sausage production in modern conditions. Integration within the framework of the Eurasian Economic Union and digitalization are the new most significant factors that change both the production process and accounting practices. Conclusions. The rise of digitalization in all areas of activity of meat processing enterprises, development of the regulatory framework within the Eurasian economic integration have become significant factors that have a material impact on the most important elements of accounting and calculation tools in sausage production. These factors along with industry characteristics should be taken into account when organizing cost accounting and choosing methods for calculating the production expenses in sausage production. The results obtained can help further develop theoretical aspects of cost accounting and calculation in sausage production.

Features of formation of distribution marketing channels of agricultural production of personal peasant economy (PF)

The article considers the peculiarities of the formation of marketing channels for the distribution of agricultural products PF and identifies strategic directions for their development. The urgency of studying this issue is due to ambiguity in the development of sales activities of PF, on the one hand, their role in shaping the supply of agricultural products, and on the other - complicated sales process and lack of appropriate distribution infrastructure, which does not contribute to their effective development. It is proved that the absence of a single conceptual apparatus for the definition of the distribution channel and the composition of its functions significantly complicates the interaction of scientific developments and practical approaches to the organization of distribution of agricultural products. It is reasonable to consider under the marketing channel an orderly sequence of organizations that perform one or more functions necessary to ensure the ability to purchase products by the end consumer in a convenient place, time, in the required quantity and quality at minimal cost. The main difficulties in organizing the supply of agricultural products PF on the basis of a survey of rural households, including the following: lack of planning in production and marketing activities, episodic and spontaneous trade, its toning, lack of long-term cooperation with processing enterprises, lack of civilized infrastructure and distribution. The peculiarities of the functioning of the main channels of distribution of agricultural products of PF - trade and intermediary structures, retail and food markets, places of spontaneous trade, dairy and meat processing enterprises, procurement organizations are highlighted. The main difficulties in the development of economic relations of farms with processing enterprises and procurement organizations are substantiated: low prices, lack of partnerships that would provide "supplier development", not an objective definition of quality, and so on. In order to support targeted sales activities by peasant households, tools have been proposed to stimulate the development of sales marketing cooperatives, local wholesale and distribution centers with units for the organization of agricultural products from PF and to establish scientific and advisory support for business-type sales activities. higher agricultural education and a network of regional research centers. Key words: marketing distribution channels, personal peasant economy, agricultural products, elements of distribution infrastructure.

Development of Meat Snack Production Technology Using Herbal Ingredients

The relevance of the topic is obvious: snacks are very common in Russia as a product which is used to satisfy hunger on the go. But their market can be filled with both high and low-grade quality products. To be sure in the type of product, you need to know about raw materials, manufacturing technology, and methods of product identification. Moreover, modern people try to monitor their nutrition. This is evidenced by the development of such areas as functional nutrition. Therefore, snacks should not just be properly prepared, they should meet the standards of healthy nutrition. The aim of the article was to study the composition and properties of pumpkin oil, mustard cake and starter cultures of microorganisms, their influence on the quality indicators of meat snacks, the development of recipes and technologies of meat snacks with vegetable components, and the assessment of their quality, taking into account consumer preferences. Literature sources were analysed and patents were searched. This work will allow us to create competitive meat snacks that combine high consumer and functional properties, and recommend their implementation on an industrial scale at meat processing enterprises.
 Keywords: meat snacks, meat and vegetable products, herbal ingredients, mustard cake, pumpkin seed oil, starter crops

PROSPECTS FOR USING SECONDARY RESOURCES OF MEAT PROCESSING INDUSTRIES BASED ON PATENT RESEARCH

The results of patent research in the field of processing secondary resources of meat processing enterprises are presented and analyzed. Justified, the problem of rational processing of secondary resources and indicated the leading role of modern high technologies in the implementation of tasks for deep processing of the main secondary resources (blood, bone of animals for slaughter, etc.). The increased patent activity of major patent holders. Inventions on the use of the principles of biotechnology and economical extrusion processing methods are presented. There is an increase in the interest of researchers in the complex processing of secondary resources that allow, for example, processing blood, meat and bone waste, intestines and other biological waste from slaughterhouses to obtain a wide range of biologically active substances, pharmaceutical, veterinary drugs, and feed. There is an increase in research aimed at processing secondary resources generated during poultry slaughter, which may be associated with the intensification of production in this industry.

Evaluation of the efficiency of the production potential of meat delicacies in the Russian Federation

The paper considers the main indicators of the efficiency of meat products production (using the example of meat delicacies) and the conditions for their achievement, taking into account the influence of various factors on them. The study analyzed the main production potential of the meat complex, within which the positive and negative effects of the functioning of such meat processing companies were revealed. The paper proposed a system for achieving sustainability of meat processing enterprises in Russia.

The main problems of processing livestock products in the Republic of Kazakhstan

Abstract. Objective. Identification, assessment and solution of the main problems of livestock processing enterprises in the Republic of Kazakhstan. Methods. In the course of the study, analytical and economic-statistical methods, general scientific methods of systemic, comparative and structural-logical analysis were applied. Results. The article presents the results of the assessment of the current situation processing of livestock products in the Republic of Kazakhstan, the dynamics of dairy production for 2015–2019, which have a significant effect on the production direction of the industry, the regional location of the dairy enterprises, security at the expense of domestic production, exports and imports of milk and dairy products. The main problems of the milk processing industry are identified. Measures of state support for the processing of agricultural products are disclosed in order to ensure maximum utilization of processing enterprises, increase the share of processing of agricultural raw materials and increase the competitiveness of domestic products in the domestic and foreign markets. The current situation of meat processing enterprises in terms of their number and workload in the context of regions and in the republic as a whole is studied. The article presents the dynamics of the production of sausage products, canned meat and meat-growing products, security due to domestic production, as well as the export and import of meat products. The main problems and a number of measures of state support for the meat industry implemented by the state are indicated. Trends in the development of agricultural processing enterprises within the framework of the main state programs for the development of the meat industry of the Republic of Kazakhstan are presented. The scientific novelty lies in the study of the problems of processing livestock products in the Republic of Kazakhstan and the definition of the main directions of state support for processing enterprises in the livestock industry.

Research and development of a technology for the production of healthy sausages

Due to the general deterioration of the environmental situation and the associated increase in the negative impact on consumer health, studies have been conducted to develop a healthy sausage recipe. The research aims to develop the composition of minced meat characterized by minimal sensitivity to oxidants and balanced mineral content and implement therapeutic and preventive properties to the product made from it. The research was conducted on minced meat. The Ukrainian state standard 4436:2005 minced meat recipe was used as a sample. The values of the parameters were determined by standardized methods, and the concentration of sodium chloride was determined by the Mohr method. Organoleptic quality indicators of sausages of standardized and experimental composition were determined by the method of expert evaluation. A method of inhibiting the processes of oxidative deterioration of the meat mixture under the influence of oxygen by introducing rosemary extract into the mixture was determined. The possibility of reducing the dosage of sodium cation by replacing rock salt with sea salt enriched with kelp was determined, which also made it possible to reduce the dosage of toxic sodium nitrite. The content of beef in the meat raw materials of the prototype was reduced to 30%, and that of semi-fat pork to 26% due to the inclusion of blood plasma protein (1.0%), orange dietary fiber (0.5%), and water for their hydration (7%). In the composition of spices and auxiliary materials of the prototype, table salt (2.2%) was replaced by sea salt (2.1%), and the content of sodium nitrite was reduced from 0.0075% to 0.0050% due to the introduction of rosemary extract (0.15%) and the bacterial preparation “Iprovit LRR” (0.05%). The possibility of extending the guaranteed shelf life of sausages from 3 to 10 days was shown and the possibility of replacing rock salt with sea salt in minced meat was determined, which, while maintaining a sense of sufficient salinity of the product, allowed the reduction of the dosage of sodium cation by 30% and enrich the minced meat with trace elements – calcium, magnesium and acutely deficient iodine. The developed recipe of “Healthy” sausages can be used for industrial production at meat processing enterprises

ОРГАНІЗАЦІЯ ДОГОВІРНИХ ВІДНОСИН ПІД ЧАС ЗБУТУ ГОТОВОЇ ПРОДУКЦІЇ М’ЯСОПЕРЕРОБНИХ ПІДПРИЄМСТВ

The article systematizes the peculiarities of the formation of contractual relations by meat processing enterprises during sales activities. Since the conclusion of contracts with customers is an integral part of the sale of finished products, for their formation, the management of meat processing enterprises need an appropriate information base that will take into account such key factors as conditions, time and frequency of sales, financial position of the contractor for long-term cooperation. The types of contracts used by meat processing enterprises in their economic activities related to the sale of finished meat products are considered: purchase and sale agreements, supply agreements, one-time sales (supply) agreements; contracts with periodic sales (supply); barter agreements; contract. Their features and conditions of laying are defined. In order to increase the efficiency of the contractual process of meat processing enterprises and optimize its impact on the accounting and taxation system, a system of organization of the contractual process is proposed, which, according to the author, will ensure these companies stable development of sales activities. The essence of this system is the formation of structural units, which will be responsible for concluding contracts, determining their types, deadlines, forms, approvals, etc. Such a system will provide each structural unit not only with knowledge of its role, but also with specific actions in the implementation of the contractual process from the moment of planning and formation of contractual relations to monitoring the implementation of contracts and their analysis. It is important that each unit knows its place in the system of contractual relations, is responsible for its actions (inaction), is connected with other units in accordance with their coordination relations. That is, the appropriate policy of the owners, which provides for the establishment of a contractual process of a particular entity to ensure the optimization of its impact on the accounting system and taxation of the entity. In turn, this will not only ensure the efficiency of the process of sale (sale) of finished meat products, but in general will help to improve the activities of enterprises.

ФОРМИРОВАНИЕ СТРАТЕГИИ РАЗВИТИЯ РЕГИОНАЛЬНЫХ МЯСОПЕРЕРАБАТЫВАЮЩИХ ПРЕДПРИЯТИЙ НА ОСНОВЕ КООПЕРАЦИИ И ИНТЕГРАЦИИ В АПК САРАТОВСКОЙ ОБЛАСТИ

The purpose of writing the article is to develop recommendations on the formation of a strategy for the development of regional meat processing enterprises on the basis of cooperation and integration into the agro-industrial complex of the Saratov region. In the process of studying scientific material in the field of forming a strategy for the development of regional meat processing enterprises and implementing strategic analysis and forecasting in the long term, the work of domestic scientists who are engaged in research in this direction was considered and analyzed. The work revealed the advantages of the development of regional meat processing enterprises for the economy of the region; the results of previous copyright studies containing a positional map of meat processing enterprises of the Saratov region, taking into account the breadth of the product range and its price segment; analysis of sales dynamics of products produced by large and medium-sized regional meat processing enterprises; we analyzed the dynamics of livestock numbers in all categories of farms of the Saratov region. The impact and consequences of the imposition of sanctions by governments of other countries against the Russian Federation, as well as countermeasures taken by the Russian government, were analyzed. Also, negative trends in the development of the meat market of the Saratov region were identified and structured, which can reduce the level of economic stability of regional meat processing enterprises, and lead them to crisis situations. The region’s meat processing industry has been forecasted on a longterm basis taking into account the negative trends identified. Recommendations have been developed to neutralize the identified threats due to the strengths of the enterprise. The feasibility of forming a strategy for the development of regional meat processing enterprises based on their cooperation and integration in the agroindustrial complex of the Saratov region is justified. Based on the analysis, it was concluded that the strategic management of meat processing enterprises of the Saratov region was improved as a result of the application of the developed recommendations in the process of forming their development strategy.

Extrusion Technologies in Ensuring Sustainable Development

The relevance of the research is environmental management is the basis for natural resources conservation, environmental protection and environmental safety. Meanwhile, it is important to use the best available technologies for neutralization and processing of production and consumption waste in addition to observance of the legal and environmental rules. Waste management of production and consumption is one of the main directions of the transition to a circular economy and the use of low-waste and non-waste production, which has recently been actively demonstrated by developed countries. The main aim of extrusive processing of meat waste is considered. Extrusive processing of waste - an effective solution of problems of rational environmental management as allows to make in addition secondary resources products, thereby realizing the principles of economy of the closed cycle; and considerably to reduce environmental pollution due to refusal of burning and waste disposal of livestock production and the meat-processing enterprises. Subject, tasks and methods of a research is processing of meat waste which call still biological waste and which are formed, generally in livestock production and at the meat-processing enterprises. One of perspective technologies of high-quality processing of waste is extrusive processing. Research results confirm that In Russia outdated neutralization and recycling of agro-industrial waste technologies lead to the loss of resources. Moreover they have a significant negative impact on the environment. This article deals with the method of extrusion recycling of meat waste. Extrusion recycling of waste is an effective solution to the environmental management problems, as additionally it allows to produce products from secondary resources, thereby the principles of closed-cycle economy are implemented, and significantly reduce environmental pollution by eliminating the burning and disposal of animal waste and meat processing plants. Thus, use of extrusive technologies will allow not only to make waste products, to get additional profit, but also to prevent pollution of air, water and land resources harmful substances, providing thereby rational environmental management, and will form a basis of transition to circular economy which formation is impossible without environmental safety.

Histological studies of the muscle tissue of the bactrian camel meat in the process of autolysis

Abstract The purpose of the study is to conduct targeted histological examination on the processing of camel meat to create technologies for new meat products. The objects of the examination were samples of the quadriceps femoris from three male Bactrian camels at the age of 5 years, obtained during slaughter at a meat processing enterprise in the Almaty region of the Republic of Kazakhstan. Selected muscle tissue samples were fixed in 10% solution of neutral formalin. Conducted microstructural studies allowed to establish the patterns of morphological changes in the muscle tissue of camel after slaughter. It was established: the absence of transverse striation, slit-like violations of the integrity of muscle fibres, as well as nuclear lysis. It was concluded that in order to develop the technology of quality meat products from camel meat, scientifically-based methods and modes of processing, the use of intensive methods of mechanical processing and effective methods of salting are necessary.

Strategic directions of pig breeding development in Ukraine

Purpose. The aim of the article is the development of scientifically substantiated proposals for state support of pig production in Ukraine, which will meet the needs of the domestic market and increase exports. Methodology of research. During the research, general scientific and special methods of economic research were used, in particular: system approach - in studying the connections between phenomena and processes in the system of ensuring the effective development of pig breeding; grouping - to determine the impact of various factors on the level of efficiency of pig production and its quality; comparative - to compare economic processes in pork production in different time periods in order to identify the cause-and-effect relationship; dialectical, abstract and logical - in the implementation of theoretical generalizations, the formation of conclusions. The calculation and constructive method was used in determining the strategic priorities for the development of pig production in agricultural enterprises, substantiation of instruments of state support for pig production. Findings. It is established that the strategic priority of pig production is the introduction of environmentally friendly resource-saving technologies for keeping and feeding pigs, intensive use of the breeding herd and new biotechnological techniques to improve the viability of piglets, energy saving and energy efficiency programs, farm biosafety. Originality. Methodological approaches to substantiation of assessment of potential opportunities of agricultural enterprises in improving the efficiency of pig production and, accordingly, strengthening their market position by calculating an integrated indicator, which includes: market share in the structure of sales, production and livestock, cost indices, profitability, prices, specialization, productivity of pigs, on the basis of which the following groups are distinguished: leaders, enterprises with a strong competitive position, with a weak competitive position, outsiders. Practical value. The results of grouping enterprises on the basis of the calculation of the integrated indicator can be the basis for making management decisions to improve the efficiency of enterprises as a whole. Thus, agricultural enterprises producing pig products with a weak competitive position can increase production efficiency and strengthen their position, provided appropriate technological modernization of the production process, attracting investment in creating their own processing facilities and branded trade, development of organic pigs, as well as integration with meat processing enterprises, trade establishments. Achieving effective pig farming in outsider agricultural enterprises is possible under the condition of technical re-equipment of the production process on an innovative basis, reduction of the cost level due to internal reserves, exit from business; merger with a more powerful competitor. Key words: pig breeding, state support, integrated assessment, agricultural enterprise, competitiveness.

Food safety management system as a strategic approach of meat processing enterprises

Food safety management system as a strategic approach of meat processing enterprises

Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia

Liquidity and profitability are closely related economic categories. The issue of constant balancing between liquidity and profitability, in theory known as "liquidity-profitability trade off", has been the subject of significant interest of the scientific community. There is no consensus on the direction of the impact of liquidity on profitability, but the existence of this impact in practice is confirmed. The aim of this paper is to investigate the impact of liquidity on profitability, based on selected traditional financial indicators, for medium and large enterprises in the group of processing and preserving of meat and meat products of the Republic of Serbia, in the period 2016 to 2019. The findings of a multiple linear regression analysis, show that the ratio of long-term sources and fixed assets in the group of processing and preserving of meat and meat products makes a statistically significant contribution predicting the return on assets.