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This article presents results of research on liquidity ratios levels in companies operating in agricultural sector. About 356 companies were analyzed in the years 1996-2005. It was concluded that farmers were keeping liquidity ratios at higher levels than suggested in literature (average levels were taken as a measure). Farmers keeping liquidity ratios at lower levels (close to optimal values) were...
The paper presents model solutions of the financial consequences of replacing farming tax with income-tax in farms with different types of activity in “Greater Poland and Silesia” region. Farmers from “dairy cattle” farms would in vast majority pay higher income tax than farming tax, the highest in the groups with area 75-125 hectare. However, farms with “granivores” agricultural type there as no...
The article presents results of studies of diversification of financial liquidity in European Union farms using FADN data.Moreover, it attempts to establish the factors determining financial liquidity level using econometric methods. The studies demonstrated, that economic activity in agriculture is usually characterised with financial liquidity higher than in nonagricultural sectors. This results...
Based on farm panel data we empirically investigate the determinants of Polish farm households’ flexibility from 1994 to 2001. We focus on scale flexibility (adjustment in production volume) and scope flexibility (adjustment in product mix). The findings of our fixed-effects regression provide evidence that smaller farms are more flexible, both with regard to scale and scope of production. Farms with...
On the basis of literature, the paper describes changes observed in Polish agriculture in year 2004 and several following years, on the background of previous years' situation. On the grounds of the above, eight thesis have been formulated: on doubling agriculturalincome, on years needed for re-establishing economical balance disturbed by change of conditions, on increase of property size and modernization...
On the 20th of November, 2007, the European Commission launched so-called “healthcheck” assessment of EU budget for the purpose of modernizing Common Agricultural Policy and making it more efficient without the necessity of additional costs. Midterm budget review examines the possibility of further policy adjustments to take account of market changes,in particular it focuses on the direct payment...
Financial efficiency is one of the basic categories used to describe status, functioning and development opportunities for various types of institutions. Essentia of financial efficiency, content and tools evolve constantly. The same goes for agriculture. Although this sector still observes domination of classical measurements and accounting indicators, describing past accomplishments, not linked...
Productivity and efficiency constitute basic criteria for assessment of economic entities. The paper presents considerations concerning technical efficiency. The considerations were illustrated by empiric research on the basis of data originating from farms rated in “List of 300 best farms” ranking for years 2005 and 2006 (panel). Calculations were performed with the use of non-parametric method of...
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