The aim of this paper is to identify and measure the impact of internal factors on the business success of meat processing enterprises expressed through profitability. Panel analysis was constructed for the sample which includes 24 enterprises in Serbia at the period from 2007 to 2016. The accounting rate of Return on assets (ROA), as a measure of productivity, was in function of the dependent variable, while the size of the enterprise, age, debt ratio, quick ratio, inventory, sale growth and capital turnover ratio were found as independent variables. A regression model was constructed and indicated that most variables had a statistically significant influence on the dependent variable. This kind of results are very important for potential investors. They can help them to better understand impact of internal factors on profitability and make better decisions about investment in this sector.

中文翻译：

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内部因素对资产收益率影响的回归分析：以塞尔维亚的肉类加工企业为例

本文的目的是确定并衡量内部因素对以盈利能力表示的肉类加工企业业务成功的影响。对样本进行了面板分析，该样本包括2007年至2016年期间塞尔维亚的24家企业。资产报酬率（ROA）作为生产率的衡量标准，是因变量的函数，而发现企业，年龄，债务比率，速动比率，库存，销售增长和资本周转率是自变量。构建了回归模型，该模型表明大多数变量对因变量具有统计学上的显着影响。这种结果对潜在投资者而言非常重要。