EN
In the conditions of economic transformation the entities of all sectors and, in particular, the entities of the agricultural and food processing sector, encounter numerous financial difficulties and it becomes necessary to identify the areas of objective and subjective limitations. Changes in consumer preferences and fluctuations in demand for the individual products of the processing industry compel it to constantly change the assortment of the processed raw materials and the scale of such ventures. In the conditions of economic stability the cost structure is free from any greater fluctuations in the individual types of expenditures connected with the preparation of a new product possessing definite functional parameters. In the situation of strong pressure of competition among enterprises of the analysed sector the surveyed entity is also compelled to continually adjust to the market-economic conditions on the national, European and global scale. The analysis indicates the areas in which flexibility of operation and economic compromise are needed.