Analysis of trends of long-term property holding, its use and impact of achieving economic result
In the present article are presented the results of analysis of the evolution of long-term property holdings and its use. For the purpos of the investigation was a sample of farms divided into categories according to altitude. The survey shows increase in value of assets in all categories. This increase is most pronounced for firms that manage at lower altitudes. The difference is also in the structure of the newly acquired property. In marginal areas constitute the majority of newly acquired assets current assets. For all observed categories it is evident, that there is the growing proportion of independent movable assets, land and production units of permanent crops and falling the share of buildings and the value of the basic herd. During the reference period was not a significant trend in changing the use of long-term assets. Fund´s efficiency, however, shows the of high variability. Given the demonstrated change in the relative age of the long-term property, we regarded, that value of fund´s efficiency should be determined alternatively through the value of assets in gross prices. The parameters this obtained shows, particularly in producing areas, occurs the transition to a fund intensive type of farming. Comparing sources of long-term sources and long-term assets can be said, that the dynamics of growth of long-term resources is more pronounced. This leads to an increase in nett working capital and higher financial stability. Positive is the high proportion of assets financed through retained earnings. It failed to demonstrate a working hypothesis of increased success of business with lower relative age of property. The contribution is part of the research project MSM 6007665806.
Volume (Year): 12 (2009)
Issue (Month): 3 ()
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