Uticaj sistema obrade na prinos kukuruza i poroznost oraničnog sloja navodnjavanog černozema

With the aim to create favorable conditions for the plant development, the studies on effects of different tillage systems on maize yield and porosity changes of the irrigated chernozem ploughing layer were performed. The objective of the studies was conventional tillage (disc harrow, plough, seedbed conditioner), reduced tillage (rotary shredder) and direct drilling (direct drill seeder). The analysis of variance performed for the yield shows significant differences among observed tillage systems carried out on chernozem. The highest yield of 12.39 t·ha-1 was obtained by conventional tillage. Yields obtained by reduced tillage and direct drilling were lower and amounted to 11.03 t·ha-1 and 10.03 t·ha-1, respectively. The conventional tillage system provided the most favorable porosity with the average value of 51.08%. With no statistical significant differences, the porous to solid phase ratio was somewhat less favorable in soil tilled by the rotary shredder (50.47 vol.%), while it was significantly lower in the variant of direct drilling (48.12 vol.%).U cilju stvaranja povoljnih uslova za razviće biljke, obavljena su proučavanja uticaja različitih sistema obrade na prinos kukuruza i ukupnu poroznost oraničnog sloja navodnjavanog černozema. Predmet istraživanja bila je konvencionalna obrada (tanjirača, plug, setvospremač), redukovana (rotositnilica) i direktna setva (sejalica za direktnu setvu). Analiza varijanse prinosa pokazuje signifikantne razlike između proučavanih sistema obrade černozema. Najbolji rezultati prinosa ostvareni su konvencionalnom obradom-12,39t/ha, zatim redukovanom-11,03t/ha i najniži direktnom setvom-10,03t/ha. Konvencionalna obrada obezbedila je najpovoljniju ukupnu poroznost sa prosečnom vrednosti 51,08%. Bez statistički značajne razlike, odnos porozne i čvrste faze je bio nešto nepovoljniji kod zemljišta obrađenog rotositnilicom-50,47zap%, a značajno manji pri direktnoj setvi-48,12zap.%

Transformacija azota u kiselim zemljištima pri promeni pH vrednosti

The aim of this investigation was to determine which application of fertilizer and lime material does not form toxic quantities of nitrite nitrogen and when the losses by denitrification are the lowest in the examined acid soils. Investigations were performed on pseudogley soils of different acidity. Changes of available nitrogen forms were examined by the method of short-term incubation experiments. Experimental treatments were without the use of mineral fertilizers and with application of (NH4)2SO4 (100 ppm of NO3-N) and KNO3 (100 ppm of NO3-N); with and without addition of Ca(OH)2 (50% of full neutralization and full neutralization). When (NH4)2SO4 was used, nitrites occurred in both examined soils as a result of decelerated nitrification and when KNO3 was added as a result of chemical denitrification. Application of Ca(OH)2 caused the intensification of mineralization, nitrification and biological denitrification processes. When a higher dose of lime material was used (full neutralization), nitrites occurred in larger quantities as a result of the strengthening of nitrification and denitrification processes. Application of a lower lime dose caused nitrite occurrence in smaller quantities. Therefore, in these soils as well as in soils of similar chemical properties, application of lower doses of lime material can be recommended ( lt 50% of full neutralization) as well as the application of ammonium fertilizer, bearing in mind that in such conditions losses of added fertilizer in the denitrification process are reduced and the occurrence of nitrites as an intermediate product of this process is prevented.Istraživanja su obavljena na pseudoglejnom zemljištu različite kiselosti. Cilj ovih istraživanja je bio da se utvrdi pri kojoj primeni đubriva i krečnog materijala se ne obrazuju toksične količine nitrita i kada su gubici azota denitrifikacijom najmanji. Primenom amonijum sulfata, kod oba ispitivana zemljišta, obrazovali su se nitriti kao posledica usporene nitrifikacije a pri dodatku kalijum nitrata nitriti su nastajali usled biološke i hemijske denitrifikacije. Pri primeni viših doza Ca(OH)2 (puna neutralizacija) nitriti su se javljali u većim količinama kao rezultat jačanja procesa nitrifikacije i denitrifikacije, dok je pri nižim dozama krečnog materijala količina obrazovanih nitrita bila manja. Radi sprečavanja pojave nitrita i smanjenja gubitaka azota procesom denitrifikacije, kod ovakvih i zemljišta sličnih hemijskih svojstava, može se preporučiti primena amonijačnih đubriva i upotreba nižih doza krečnog materijala

Reakcija genotipova kukuruza na uslove gajenja

Studies on the effects of sowing densities on maize grain yields under irrigation were performed with the aim of creating favourable conditions for plant growth and development, under which the genetic yield potential would be maximally exploited. A two-factorial trial was performed in the period 2006-2009 on chernozem, according to the split- plot method with four replicates. Four maize hybrids of different FAO maturity groups (ZP 341, ZP 434, ZP 684 and ZP 704) were observed in combination with seven sowing densities (G1 - 40,816 plants ha-1, G2 - 50,125 plants ha-1, G3 - 59,524 plants ha-1, G4 - 69,686 plants ha-1, G5 - 79,365 plants ha-1, G6 - 86,286 plants ha-1 and G7 - 98,522 plants ha- 1). The obtained results showed statistically very significant differences in maize grain yields between the studied hybrids and the sowing densities. The lowest yields were recorded for all studied hybrids at the lowest sowing density (40,816 plants ha-1). The regression analysis indicated that, depending on a maize hybrid, the following maximum yields could be expected: ZP 341 - 13.25 t ha-1 at a sowing density of 81,000 plants ha-1, ZP 434 - 13.00 t ha-1 at a sowing density of 75,000 plants ha-1 , ZP 684 - 13.83 t ha-1 at a sowing density of 82,000 plants ha-1 and ZP 704 - 12,83 t ha-1 at the sowing density of 77,000 plants ha-1. In accordance with the rational use of seeds, high yields are obtained by sowing that provides 50,000 plants of ZP 434 ha-1, 60,000 plants of ZP 341 ha-1 and ZP 704 ha-1 and 70,000 plants of ZP 684 ha-1.U cilju stvaranja povoljnih uslova za rast i razviće biljaka, pri kojima se maksimalno koristi genetički potencijal rodnosti, obavljena su proučavanja uticaja gustine setve na visinu prinosa zrna kukuruza gajenog u navodnjavanju. Dvofaktorijalni ogled izveden je u periodu 2006-2009 na černozemu, po metodi razdeljenih parcela u četiri ponavljanja. Ispitivano je četiri hibrida kukuruza različite FAO grupe zrenja (ZP 341, ZP 434, ZP 684 i ZP 704) u kombinaciji setve sa sedam gustina (G1 - 40000 bilj.ha-1, G2 - 50000 bilj.ha-1, G3 - 60000 bilj.ha-1, G4 - 70000 bilj.ha-1, G5 - 80000 bilj.ha-1, G6 - 90000 bilj.ha-1, G7 - 100000 bilj.ha-1). Dobijeni rezultati pokazuju da su između ispitivanih hibrida i gustina setve ostvarene statistički veoma značajne razlike prinosa zrna kukuruza. Svi ispitivani hibridi najniže prinose su ostvarili pri najmanjoj gustini setve, sa 40.000 bilj.ha-1. Regresiona analiza pokazuje da se zavisno od hibrida kukuruza mogu očekivati sledeći maksimalani prinosi zrna: ZP 341 - 13,25 tha-1 pri gustini setve 81.000 bilj.ha-1, ZP 434 - 13,00 tha-1 pri gustini 75.000 bilj.ha-1 , ZP 684 - 13,83 tha-1 pri gustini 82.000 bilj.ha-1 i ZP 704 - 12,83 tha-1 pri 77.000 bilj.ha-1. U skladu sa racionalnom upotrebom semena, visoki prinosi se dobijaju setvom koja obezbeđuje po hektaru 50.000 biljaka hibrida ZP 434, zatim 60.000 biljaka hibrida ZP 341 i ZP 704 i 70.000 biljaka ZP 684

How Irrigation Water Affects the Yield and Nutritional Quality of Maize (Zea mays L.) in a Temperate Climate

Soil water deficit has an adverse effect on crop productivity and is one of the main limiting factors of global food security. Field experiments were conducted in Vojvodina, Serbia, to expand and improve knowledge about the effects of different levels of irrigation on maize grain yield and quality. The studied irrigation treatments were: full irrigation (I-100), 75% (I-75) and 50% (I-50) of I-100, and no irrigation (I-0)-rainfed. The irrigation level affects maize grain yield; protein, starch, and oil content; and mineral composition. The results show that that yield decreases with increasing water deficit in three study years. On average, full irrigation results in the highest oil content and rainfed conditions in the lowest. The starch content increases and the oil content decreases with decreasing irrigation. Irrigation significantly increases the concentrations of K, Mg, Fe, Mn, and Zn, and reduces the Ca concentration compared to the rainfed treatment. A 25% water deficit (I-75) has a positive effect on certain maize grain nutrients and the yield is significantly reduced. The highest grain yield and oil content are achievable with full irrigation. For good nutrientional quality of maize, treatment I-75 can be proposed under similar soil and climate conditions

Uticaj vodnog stresa na potrošnju vode i prinos kukuruza

The study of effects ofwater stress on yield and water use by maize plants was carried out in the experimental field of the Maize Research Institute at Zemun Polje in the period 2006-2008. Maize sensitivity to water stress was determined using a yield response factor (Ky). The values of Ky were derived from the linear relationship between relative evapotranspiration deficits (1-ETa/ETm) and relative yield decrease (1-Ya/Ym). To assess the irrigation effect on maize yield, irrigation water use efficiency (Iwue) and evapotranspiration water use efficiency (ETwue) were determined. Values of Ky in the growing season (Ky 0.94) indicate that maize is moderately sensitive to water stress under the climate conditions of Serbia. The amounts of water used on evapotranspiration under irrigation (ETm) and non-irrigation (ETa) conditions ranged from 453 to 501 mm, and 257 to 363 mm, respectively. The values of Iwue and ETwue varied from 0.020 to 0.0361 ha-1/mm and 0.024 to 0.0381 ha-1/ mm, respectively, mostly depending on the favourableness of the year for the maize production and irrigation water applied. Ky, Iwue and ETwue can be used as a good basis for maize growers in the region in terms of optimum irrigation water use, for the planning, design and operation of irrigation projects in the region, and also for the improvement the production technology of the crop.Eksperimentalna istraživanja uticaja vodnog stresa na potrošnju vode i prinos kukuruza su obavljena na oglednom polju Instituta za kukuruz Zemun Polje iz Zemuna u periodu od 2006-2008 godine. Osetljivost kukuruza na vodni stres u periodu vegetacije utvrđena je na osnovu vrednosti koeficijenta opadanja prinosa - Ky. Vrednosti Ky su obračunate iz odnosa relativnog opadanja prinosa (1-Ya/Ym) i relativnog deficita evapotranspiracije (1-ETa/ETm). Za ocenu efikasnosti navodnjavanja, odnosno realizovanog zalivnog režima utvrđen je koeficijent iskorišćenosti vode dodate navodnjavanjem (Iwue) i koeficijent iskorišćenosti vode u odnosu na evapotranspiraciju (ETwue). Vrednosti Ky u vegetacionom periodu (Ky 0,94) ukazuju da je kukuruz umereno osetljiv na vodni stres u klimatskim uslovima Srbije. Utrošak vode na evapotranspiraciju u uslovima navodnjavanja (ETm) kretao se u intervalu od 453-501 mm, a u uslovima bez navodnjavanja (ETa) u intevalu od 257-363 mm. Vrednosti koeficijenta iskorišćenosti vode dodate navodnjavanjem (Iwue) su bile u intervalu 0,020 do 0,036 t ha-1/mm, a koeficijenta iskorišćenosti vode u odnosu na evapotranspiraciju (ETwue) u intervalu 0,024 do 0,038 t ha-1/mm u zavisnosti od povoljnosti godine za proizvodnju kukuruza, odnosno količine vode dodate navodnjavanjem. Utvrđene vrednosti Ky, Iwue i ETwue mogu biti dobra y osnova za proizvođače kukuruza u regionu u pogledu optimalnog korišćenja vode za navodnjavanje, za planiranje, projektovanje i korišćenje zalivnih sistema, a takodje i za unapređenje tehnologije proizvodnje kukuruza

Interakcija genotipa i faktora spoljne sredine na ekspresiju heterozisa kod kukuruza

The three-year studies on effects of irrigation and sowing densities were carried out on chernozem at Zemun Polje in the period 1998-2000. The four-replicate trial was set up according to the split-plot design. Six ZP maize hybrids (ZP 360, ZP 539, ZP 580, ZP 633, ZP 677. and ZP 704) were sown in seven densities (40,816, 50,125, 59,523, 69,686, 79,365, 89,286 and 98,522 plants ha-1) under both, irrigation and rainfed conditions. Obtained results indicate that yields of hybrids under irrigation conditions were lower at sowing densities up to 50.000 plants ha-1 (40,816 and 50,125). The hybrid ZP 539 had similar yields (13.44-13.93 t ha-1) at densities ranging from 60,000 to 100,000 plants ha-1. The highest yields of hybrids ZP 360 and ZO 580 were achieved with the densities of 80,000, 90,000 and 100,000 plants ha-1. The hybrid ZP 633 had the highest yields at the densities of 60,000-90,000 plants ha-1, while the highest yields of the hybrids ZP 677 and ZP 704 were achieved with densities of 60,000-100,000 plants ha-1. The curvilinear regression was determined by the analysis of dependence of achieved yields of maize hybrids on sowing densities. The following maximum yields could be expected under irrigation conditions: ZP 360 - 14.19 t ha-1 with the sowing density of 93,500 plants ha-1; ZP 539 - 14.03 t ha-1 with the sowing density of 78,500 plants ha-1; ZP 580 - 14.41 t ha-1 with the sowing density of 95,700 plants ha-1; ZP 633 - 13.64 t ha-1 with the sowing density of 80,000 plants ha-1: ZP 677 - 13.31 t ha-1 with the sowing density of 92,250 plants ha-1 and ZP 704 - 14.33 t ha-1 with the sowing density of 84,111 plants ha-1.Trogodišnja proučavanja uticaja navodnjavanja i gustine setve obavljena su u periodu 1998-2000 u Zemun Polju na černozemu. Ogled je postavljen po split-plot metodi, u četiri ponavljanja. U uslovima sa i bez navodnjavanja, u sedam gustina setve (40816, 50125, 59523, 69686, 79365, 89286 i 98522 plants'ha-1) sejano je šest ZP hibrida kukuruza (ZP 360, ZP 539, ZP 580, ZP 633, ZP 677, ZP 704). Rezultati proučavanja pokazuju da su u navodnjavanju svi hibridi statistički veoma značajno niže prinose ostvarili u gustinama setve sa oko 50.000 bilj.ha-1 (40.816 i 50.125 bilj.ha-1). Hibrid ZP 539 u svim ostalim gustinama (60-100.000 bilj.ha-1) imao je približne vrednosti prinosa (13,44 t ha-1- 13,93 t ha-1). Najbolje rezultate prinosa hibridi ZP 360 i ZP 580 ostvarili su u gustinama 80, 90 i 100.000 bilj.ha-1, hibrid ZP 633 u gustinama 60, 70, 80 i 90.000 bilj.ha-1, a hibridi ZP 677 i ZP 704 u gustinama 70, 80, 90 i 100.000 bilj.ha-1. Analizom zavisnosti ostvarenih prinosa hibrida kukuruza od gustine setve utvrđena je krivolinijska regresija. U navodnjavanju mogu se očekivati sledeće vrednosti maksimalnih prinosa: ZP 360 - 14,19 t ha-1 setvom u gustini 93.500 bilj.ha-1, ZP 539 - 14,03 t ha-1 u gustini 78.500 bilj.ha-1, ZP 580 - 14,41 t ha-1 u gustini 95.700 bilj.ha-1, ZP 633 -13,64 t ha-1 u gustini 80.000 bilj.ha-1, ZP 677 - 13,31 t ha-1 u gustini 92.250 bilj.ha-1 i ZP 704 - 14,33 t ha-1 u gustini 84.111 bilj.ha-1

Uticaj vodnog režima černozema i đubrenja na prinos kukuruza u uslovima direktne setve

The results obtained in the ten-year trial (2000-2009) carried out under agro-ecological conditions of Zemun Polje are presented in this study. The objective was to determine effects of soil water regime (A) and the fertilizer rates (B) on the yield of maize directly sown in chernozem. The trial was set up according to the block design under conditions of rain fed and irrigation with the three NPK levels: B1 - Ø; B2 - 150 kg nitrogen ha-1, 105 kg phosphorus ha-1 and 75 kg potassium ha-1; B3 - 300 kg nitrogen ha-1, 210 kg phosphorus ha-1 and 150 kg potassium ha-1. Maize was sown with the John Deere-7200 MaxEmerge 2 planter. Results were processed by the factorial analysis of variance and the LSD test, while the dependence of the yield on the water regime was established by the regression analysis. Obtained results showed that the formation of yield had been significantly affected by the water regime and fertilizing. The average yield amounted to 7.25 t ha-1 and 9.31 t ha-1 under rain fed and irrigation conditions, respectively. The following yields were obtained on the average over fertilizing variants: B1- 6.46 t ha-1, B2- 8.74 t ha-1 and B3- 9.64 t ha-1. The yield of 7.74 t ha-1 can be expected in the variant B1, if 450 mm of water enters the soil surface during the growing season. With 20 mm more water the yields expected in variants B2 and B3 could be 10.60 t ha-1 and 11.70 t ha-1, respectively.U radu su prikazani rezultati desetogodišnjeg ogleda (2000-2009) izvedenog u agroekološkim uslovima Zemun Polja. Cilj je bio da se utvrdi uticaj vodnog režima zemljišta (A) i nivoa đubrenja (B) na prinos kukuruza, koji je sejan na černozemu direktno u strnište. Ogled je bio postavljen po metodi blok sistema, u prirodnom i irigacionom vodnom režimu, u varijantama primene sledećih količina NPK hraniva: B1- Ø kg ha-1; B2 - 150 kg N ha-1, 105 kg P ha-1 i 75 kg K ha-1; B3- 300 kg N ha-1, 210 kg P ha-1 i 150 kg K ha-1. Setva hibrida kukuruza ZP 704 je obavljana sejalicom John Deer- 7200 MaxEmerge 2. Rezultati prinosa su obrađeni analizom varijanse i LSD testom, a regresionom analizom utvrđena je zavisnost prinosa i količine vode. Rezultati pokazuju da su vodni režim zemljišta i đubrenje veoma značajno uticali na formiranje prinosa kukuruza. U prirodnom vodnom režimu ostvaren je prosečan prinos 7,25 t ha-1, a u irigacionom 9,31 t ha-1. U proseku, po varijantama đubrenja dobijene su sledeće vrednosti: B1- 6,46 t ha-1, B2- 8,74 t ha-1, B3-9,64 t ha-1. U varijanti B1 može se očekivati maksimalni prinos 7,74 t ha-1, ako tokom vegetacionog perioda na površinu zemljišta dospe 450 mm vode. Sa 20 mm više vode u varijantama B2 i B3 mogu se očekivati prinosi 10,60 t ha-1 i 11,70 t ha-1

Uticaj gustine setve na prinos ZP hibrida kukuruza

The study presents effects of seven sowing densities (G1 - 40,816, G2 50,125, G3 - 59,523, G4 - 69,686, G5 - 79,365, G6 - 89,286 and G7 - 98,522 plants ha-1) on grain yield of six ZP maize hybrids (ZP 360, ZP 539, ZP 580 ZP 680, ZP 677, ZP 704). The trial was performed on chernozem in experimental fields of the Maize Research Institute, Zemun Polje in the period 1998-2000. A 4-replicate three-year two-factorial trial was set up according to the split-plot method under rainfed conditions. Obtained results indicate to statistically very significant differences in grain yields over investigation years and among maize hybrids. The lowest average yield (6.05 t ha-1), with statistically very significant differences in relation to other two years (1988 - 11.52 t ha-1, 1999 - 11.35 t ha-1) was achieved in the year with the smallest amount of precipitation during the growing season (2000). The highest yields were obtained at different densities in dependence on weather conditions during the growing season and maize hybrids. In relatively favorable years the highest yields of the studied hybrids were obtained in the following densities: ZP 360 - 80-90,000 plants ha-1; ZP 539 -80.000 plants ha-1; ZP 580 - 70-80,000 plants ha-1; ZP 633 - 70,000 plants ha-1; ZP 677 - 60-70,000 plants ha-1; ZP 704 70-80,000 plants ha-1. The following densities were the most favorable under conditions of pronounced water deficit during the growing period: ZP 360 - 70,000 plants ha-1; ZP 539 - 60-70,000 plants ha-1; ZP 580 - 50-60,000 plants ha-1; ZP 633 - 70,000 plants ha-1; ZP 677 - 50-60,000 plants ha-1; ZP 704 - 60-70,000 plants ha-1.U radu su prikazani rezultati proučavanja uticaja sedam gustina setve ( G1 40.816 bilj/ha, G2 -50.125 bilj/ha, G3 - 59.523 bilj/ha, G4 - 69.686 bilj/ha, G5 -79.365 bilj/ha, G6 - 89.286 bilj/ha, G7 - 98.522 bilj/ha) na prinos zrna šest ZP hibrida kukuruza (ZP 360, ZP 539, ZP 580, ZP 680, ZP 677, ZP 704). Trogodišnja ispitivanja (1998-2000) obavljena su u agroekološkim uslovima Zemun Polja u prirodnom vodnom režimu. Dobijeni rezultati pokazuju da su, u godinama proučavanja, između ispitivanih hibrida i gustina ostvarene statistički veoma značajne razlike prinosa zrna kukuruza. U godini sa najmanje padavina tokom vegetacije (2000), ostvareni su najniži prosečni prinosi (6,05 t/ha), sa statistički veoma značajnom razlikom u odnosu na druge dve godine (1988. - 11,52 t/ha, 1999. - 11,35 t/ha). U zavisnosti od meteoroloških uslova tokom vegetacije najviši prinosi ostvareni su različitim gustinama setve. U relativno povoljnijim godinama za gajenje kukuruza ispitivani hibridi ostvarili su najbolje rezultate prinosa u sledećim gustinama: ZP 360 - 80-90.000 bilj/ha, ZP 539 - 80.000 bilj/ha ZP 580 -70-80.000 bilj/ha, ZP 633 -70.000 bilj/ha, ZP 677 - 60-70.000 bilj/ha, ZP 704 - 70-80.000 bilj/ha. U uslovima izrazitog deficita vode tokom vegetacije najpovoljnije gustine su: ZP 360 -70.000 bilj/ha, ZP 539 60-70.000 bilj/ha, ZP 580 - 50-60.000 bilj/ha, ZP 633 - 70.000 bilj/ha, ZP 677 -50-60.000 bilj/ha, ZP 704 - 60-70.000 bilj/ha

Evaluacija poslovnih perfomansi u funkciji strategije razvoja preduzeća

The subject of this research is business performance and the importance of ratio analysis as an important instrument of financial functions of an enterprise. An enterprise that operates in the area of Srem was observed as the subject of the analysis, and its main activity is production and distribution of products intended for animal feed and for pets. The aim of the research is to show theoretical and methodological problems and opportunities of an integrated system of measuring and monitoring the performance of enterprises, in accordance with the strategy of expanding the range of the production program. On the basis of the financial statements of the analyzed enterprise, a ratio analysis is conducted for the period 2013-2015. According to the amounts coefficients ratio, the analyzed company regularly meets its payment obligations while maintaining the necessary scope and structure of working capital and the preservation of good credit standing.Predmet ovog istraživanja usmeren je na performanse poslovanja i značaj racio analize, kao važnog instrumenat finansijske funkcije preduzeća. Kao predmet analize posmatrano je preduzeće koje posluje na području Srema, a delatnost mu je proizvodnja i distribucija proizvoda namenjenih za ishranu domaćih životinja i za kućne ljubimce. Cilj istraživanja je da ukaže na teorijsko-metodološke probleme i mogućnosti integrisanog sistema merenja i praćenja performansi u preduzeća, u skladu sa strategijom proširenja asortimana proizvodnog programa. Na bazi finansijskih izveštaja analiziranog preduzeća, urađena je racio analiza, za period od 2013. do 2015.godine. Prema iznosima racio koeficijenata, analizirano preduzeće uredno izmiruje dospele obaveze uz održavanje potrebnog obima i strukture obrtnih sredstava i očuvanje dobrog kreditnog boniteta

Evaluacija poslovnih perfomansi u funkciji strategije razvoja preduzeća

The subject of this research is business performance and the importance of ratio analysis as an important instrument of financial functions of an enterprise. An enterprise that operates in the area of Srem was observed as the subject of the analysis, and its main activity is production and distribution of products intended for animal feed and for pets. The aim of the research is to show theoretical and methodological problems and opportunities of an integrated system of measuring and monitoring the performance of enterprises, in accordance with the strategy of expanding the range of the production program. On the basis of the financial statements of the analyzed enterprise, a ratio analysis is conducted for the period 2013-2015. According to the amounts coefficients ratio, the analyzed company regularly meets its payment obligations while maintaining the necessary scope and structure of working capital and the preservation of good credit standing.Predmet ovog istraživanja usmeren je na performanse poslovanja i značaj racio analize, kao važnog instrumenat finansijske funkcije preduzeća. Kao predmet analize posmatrano je preduzeće koje posluje na području Srema, a delatnost mu je proizvodnja i distribucija proizvoda namenjenih za ishranu domaćih životinja i za kućne ljubimce. Cilj istraživanja je da ukaže na teorijsko-metodološke probleme i mogućnosti integrisanog sistema merenja i praćenja performansi u preduzeća, u skladu sa strategijom proširenja asortimana proizvodnog programa. Na bazi finansijskih izveštaja analiziranog preduzeća, urađena je racio analiza, za period od 2013. do 2015.godine. Prema iznosima racio koeficijenata, analizirano preduzeće uredno izmiruje dospele obaveze uz održavanje potrebnog obima i strukture obrtnih sredstava i očuvanje dobrog kreditnog boniteta