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Efektywność wykorzystania środków trwałych w gospodarstwach rolnych

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  • Kołoszko-Chomentowska, Zofia

Abstract

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.

Suggested Citation

  • Kołoszko-Chomentowska, Zofia, 2017. "Efektywność wykorzystania środków trwałych w gospodarstwach rolnych," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2016(3), May.
  • Handle: RePEc:ags:paaero:257465
    DOI: 10.22004/ag.econ.257465
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    Keywords

    Agribusiness;

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