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Descripción
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| The wine sector in Castilla y León is composed of many Denominations of Origins (DO) and other new wineries without DO, many of these areas were created in the beginning of this century. However, some appellations have a long tradition in the elaboration of wine, which are recognized in Spain and also internationally, thus the industry has a relevantly important role in the region. The aim of the study is to make a comparison between DOs in Castilla y León in a determined period of time of economical crisis. In order to analyse the different types of enterprises, it is utilized economical-financial information. The data was collected from SABI database (Sistema de Análisis de Balances Ibéricos, in English Iberian Balance Sheet Analysis System) which gathers accounting information from Spanish firms which present their financial statements. The methodology consists of an analysis of 12 economic-financial ratios to examine the diagnosis of the wine sector by years and the different DO selected from Castilla y León. All the economical-financial information that is obtained showed how the wine sector was affected by the economical crisis, which is expressed by the different trends obtained. The profitability in the period time 2008-2013 presents a clear decrease, which is corroborated by the literature in other sectors and wine DOs in the same period. In the case of the DOs, it is possible to see a clear difference between the areas with more tradition in wine production with a specialization in certain types of wine and the areas with more concentration of cellars. Additionally, the wineries without DO permit to see the development of the sector in a new area. Finally, the regression analysis was done by three different models; it is examined from less exactitude to the most trustable. In this way it was possible to determine which financial ratios influence more the profitability in this sector. In parallel it was done the same regression only for Ribera del Duero, because it represents around the 45% of all the autonomous community. | |
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Internacional
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Si |
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DOI
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Edición del Libro
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Editorial del Libro
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Nova Publishers |
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ISBN
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978-1-63485-806-9 |
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Serie
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Título del Libro
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Food Industry. Assessment, Trends and Current Issues |
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Desde página
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157 |
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Hasta página
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192 |