Analisi economico-gestionale del comparto vinicolo siciliano attraverso indici di bilancio

Sicily is the fourth biggest wine producing region in Italy; a total vineyard area of 125,000 hectares produces an annual average of around 6 million hectolitres. However, in recent years, the international economic crisis has also hit the island’s economy, slowing down the economic performance of the whole regional wine industry. The aim of this paper is to analyse the wine industry sector in Sicily, taking into account its economic and managerial outlook, by means of an evaluation of financial ratios (2008-2009) of wine-producing businesses. In particular, an analysis using balance sheet ratios has been carried out in order to evaluate both effectiveness and efficiency in the sector.