Zmiany Strukturalne Środków Trwałych W Polskim Rolnictwie I Ich Produktywności W Okresie Przedakcesyjnym I Po Akcesji Do Unii Europejskiej

The paper characterizes the concept, properties and functions of fixed assets in agriculture, trends in the structure of fixed assets, land and labor enrichment and productivity of fixed assets in two periods : 1995- 2003 and 2004-2012. Fixed assets form the basis for the organization of economic activity. It was found that in the second period, i.e. after the acquisition of Polish agriculture by Common Agricultural Policy of the European Union there is a higher rate of growth: land enrichment, reducing share of buildings and structures in the total value of fixed assets, increase in the share of machines, technical equipment and tools, smaller rate of increase in the share of means of transport in the economy overall and the private sector. Productivity of fixed assets was specified as: output, gross added value, final production and the final net production and commodity production per 1 thousand of value of fixed assets. In the second period the productivity of fixed assets is at a higher level than in the first. In total, it should be noted that the inclusion of Polish agriculture in the Common Agricultural Policy of the EU helped its reconstruction and increases the productivity of fixed assets.