THE SYSTEM OF INDICATORS SERVING TO ASSESS THE PROFITABILITY OF FIXED ASSETS OWNED BY FARMS OF DIFFERENT SIZES IN 1997-1999 (data for the central eastern macro-region)
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In the first part of the paper the author discusses ties and interdependencies between the indirect and direct indicators, which serve to measure the effects of the production process, and fixed assets coupled with other production factors. Basing of these ties and interdependencies he distinguished indicators directly differentiating the category of the fixed assets' profitability, which were adopted as variables helping determine the level of that profitability. The obtained coefficients, which characterised the relations between qualitative indicators, served as the basis for an analysis presented in the second part where the author used the empirical data of farms operating in the Central European macro-region in 1997-1999, divided into groups in accordance with their size, to show the intensity and direction of the indicators' influence on the relative growth of the fixed assets' profitability. The research tools employed in the process consisted of interaction models, expressed as a multiple regression of the Cobb-Douglas type, which constituted the basis for analysing the indicators' influence on the of profitability of the farms' fixed assets in the period under investigation.
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