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Abstract
The aim of the study is to determine maintenance costs of technical equipment and their influence on
business income. In the years 2004-2009 70 agricultural farms were studies in the Biłgoraj County which
used EU subsidies for technical modernisation. The annual average usage of means of technical resources
in agriculture is presented as the number of working hours per machine. In order to determine maintenance
costs of technical resources, the group of farms under study was divided according to the amount of subsidy, to
the area of the arable land, to the economic size unit (ESU) and to the income of the farm. The gross income
of an agricultural business is calculated as the balance difference between the net value of the production
of goods as well as other revenues and direct and indirect costs (gross added value), less taxes, insurance,
benefits and other non-material production expenses. The group ordered according to the amount of subsidies
showed that greatest maintenance costs in the category of 50 thousand PLN and 50-100 thousand PLN. With
a growth of the amount of subsidy, area of AL and the economic size unit saw a simultaneous increase in
the maintenance costs. Maintenance costs per one hectare of arable land decrease with an increase in the
amount of subsidy, area of AL and the economic size. Whereas an increase in the business income resulted
in a simultaneous increase of maintenance costs.