Efektywność wykorzystania środków trwałych w gospodarstwach rolnych

This paper presents fixed-asset turnover in agricultural holdings in the Podlaskie voivodeship. Fixed-asset turnover was assessed on the basis of their productivity and profitability. Selected methods of financial analysis were also applied. Assessments of fixed-asset reproduction were conducted on the basis of the fixed-asset reproduction rate. Positive changes in the fixed assets owned by agricultural holdings were observed. As the value of fixed assets grew, their turnover also increased, and farms achieved better economic results. Farms with larger areas and more machinery and equipment (group C) were characterized by the greatest fixed-asset turnover, and only farms from this group had the capability of expanded reproduction. These farms took advantage of external financing for fixed assets more often, but the degree in which agricultural holdings were dependent on foreign capital was low in all groups.


Other Titles:
EFFICIENCY IN THE USE OF FIXED ASSETS ON FARM HOLDINGS
Subject(s):
Issue Date:
May 16 2017
Publication Type:
Journal Article
ISSN:
1508-3535
Language:
Polish
Published in:
Roczniki (Annals), 2016, Number 3




 Record created 2017-05-28, last modified 2018-01-23

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