PL EN


2011 | 3(21) | 95-104
Article title

Zarzadzanie kapitalem obrotowym w gospodarstwach rolnych w 2007 roku (na podstawie danych FADN)

Authors
Content
Title variants
EN
WORKING CAPITAL MANAGEMENT IN FARMS IN THE YEAR 2007 (BASED ON FADN DATA)
Languages of publication
PL
Abstracts
EN
Article is an attempt to describe the way of the net working capital management in farms in the year 2007. Data on the farms were taken from the FADN database and include the farms from the 27 European Union countries (EU-27). A descriptive and comparative analysis was used, and also the fundamental indicators of the financial analysis were made. The analysis showed that agriculture in the EU in 2007 year was characterized by: a high share of current assets in total assets, over-liquidity and low importance of short-term liabilities, and commonly used strategy of net working capital management was an aggressive-conservative one. This strategy was characterized by a moderate profit and risk. There was also a high diversity of assets and capital structure depending on the country. The study was extended by the comparison of net working capital management in the average farms from Poland with the average one from the EU-27 according to the ESU and the agricultural type.
Keywords
Year
Issue
Pages
95-104
Physical description
Document type
ARTICLE
Contributors
  • dr Roma Rys-Jurek, Katedra Finansow i Rachunkowosci, Uniwersytet Przyrodniczy w Poznaniu, ul. Wojska Polskiego 28, 60-637 Poznan, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11PLAAAA102424
YADDA identifier
bwmeta1.element.3f658738-7256-3301-bd46-bee06cb758b3
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