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This paper analyzes the economic value added, as well as its determining factors, for selected groups of agricultural enterprises - legal persons, farming in conventional and organic ways. The impact of the weighted average cost of capital to the value of EVA, as well as the efficient use of invested capital, including capital structure, in relation to farming, are both evaluated. The article also aims to verify the hypothesis that selected farms are able to achieve, without subsidies, particularly direct payments, positive economic value added and an efficient use of capital. The panel data set we use is drawn from the database of the Creditinfo Company Monitor, collected by Creditinfo Czech Republic, s.r.o. Specifically, we use information from the final accounts of chosen farms in the years 2006 - 2010. This paper is part of the research grant IGA 20121069, „Identification of the major determinants of the farm profits of legal persons and a determination of their specific characteristics”.


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