In this study, the economic and financial performance of the Hungarian food industry sector sample between 2017 and 2022 was examined, with a special focus on the sustainable development rate. The increasingly prominent adverse economic and environmental changes in recent years have had a strong impact on firm-level performance, which can cause national economic problems in a strategic sector such as the food industry. The assessment relied mainly on information from a financial position and profit and loss accounts. The data were used to determine financial ratios and to calculate different growth rates, which were used to analyse the financing and sustainable growth issues of the sector. The number of Hungarian food processing enterprises has gradually declined over the period under study, with a concentration trend in terms of enterprise size, form and employment structure, as well as within sectors. Turnover and expenditure show linear growth at current prices, with increases in the various profit categories. The asset structure is stable, and profitability is improving. The number of companies and employment in the sector has been steadily declining in recent years, while efficiency is increasing, with total sector turnover approaching HUF 6.5 × 10¹². The increase in profits in the food industry is remarkable for all branches of the economy. The sector is adapting well to the negative effects of the changing economic environment. The results of the study can help business leaders in their planning work when considering the evolution of growth rates, particularly the Sustainable Growth Rate.

A crop growing in the right quantity and quality can only be secured if nutrients are provided in an adequate quantity and available form. Copper (Cu) has primary importance among microelements in growing winter wheat. Lack of Cu hinders nitrogen uptake by plants. Therefore, increasing bioavailability is important in crop production. It has been conducted successful foliar fertilisation experiments with Tetraamminecopper(II) sulphate for several years. The efficiency of the applied compound was enhanced by the application of a retarded nutrient-supply. To secure retardation, ion exchange was carried out in NaA type synthesized zeolite with Tetraamminecopper(II) sulphate. Structure of Tetraamminecopper(II) sulphate, and zeolite ion-exchanged by copper-tetraamine was analysed with a derivatograph and X-ray diffraction. Derivatograph analyses revealed heat stability. X-ray diffraction analyses revealed that copper-tetramine ions exchanged a significant part of the sodium ions of zeolite in ion exchange.

The food industry is a sector of particular importance in the Hungarian economy. Besides the fact that its contribution to the national economic output is 4.6-5.0%, it is the largest market outlet for agricultural raw materials. Today's economic environment is constantly changing, and competitiveness can only be preserved with regard to efficient production. It is indispensable for the enterprises to know with which factors they can make their production more efficient, and which are the ones that can be improved in efficiency. In our study, we present the production and some typical indicators of the food sector in the European Union and Hungary. Our specific investigations are focused on the effectiveness of the dual-accounting food businesses. After determining each of the yield indicators (gross production value, material-free production value, net production value, added value), complex and partial efficiency indicators have been calculated and analyzed. Between 2013 and 2017, the yield indicators of the examined food businesses were increasing year by year despite the significant reduction in the number of enterprises by 2017 (fresher statistics currently available in Hungary). The complex efficiency indicator has been declining since 2016 which is caused by extremely high committed asset values and insufficient utilization of resources. The change in the yield indicators was followed by the change in the partial efficiency indicators. In many cases, the projection funds decreased during the period under review.

The agricultural sector faces numerous challenges and opportunities that influence farmers’ stability and competitiveness, while enterprises are increasingly required to report on their efforts to promote environmental sustainability. In Hungary, sustainability reporting is regulated by law. The relevant requirements entered into force on 1 January 2024 and will be gradually extended to an increasing number of companies. This study examines the economic and financial performance of a sample of Hungarian agricultural enterprises between 2019 and 2023, with particular emphasis on the rate of sustainable development. Financial indicators were employed to evaluate the performance of the enterprises, while sustainable growth was assessed using the five-step DuPont model. The application of this methodology supports improvements in cost-efficiency, asset optimisation, and the mitigation of financial risks. In addition to the financial analysis, the sustainability reports of large companies subject to the reporting requirements of the Hungarian Accounting Act were also examined using qualitative content analysis. The analysis reveals correlations between indicators of economic and environmental sustainability. The findings of the research contribute to the development of sustainable agricultural policy, support the design of targeted subsidy schemes, and promote the effective implementation of sustainability reporting practices. Although the present study is limited to agricultural enterprises applying double-entry bookkeeping and, for sustainability reporting purposes, includes only the TOP 500 companies, it provides a foundation for a broader sustainability analysis of agricultural enterprises in the future.