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This article deals with the relationship between efficiency of use of the production factors in agricultural enterprises in Czech Republic and their financial performance. The aim of the article is to define common economic features of agricultural enterprises which labour productivity has been growing for a long time and, at the same time; they have been increasing value of their fixed assets (investing). The analysis was focused on 1098 agricultural enterprises classified according to the European Commission as micro, small and medium enterprises. The analysis showed that above-average agricultural enterprises (high growth of labour productivity and fixed assets), regardless of their size, have higher profitability indicators, higher indebtedness and lower quick ratio. Summarizing the results of the analysis of individual size classes, it can be said that the smaller size class, the bigger difference.


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