Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Zagadnienia Ekonomiki Rolnej

Authors help

  1. 1 Franc-Dabrowska J.

Years help

  1. 1 2007

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  AGRICULTURAL ENTERPRISE (FINANCIAL STANDING)
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

REAL OR NOMINAL FINANCIAL EFFECT AS A TOOL FOR MEASURING THE EFFECTIVENESS OF AGRICULTURAL ENTERPRISES' ECONOMIC ACTIVITIES

100%
Franc-Dabrowska J.
Zagadnienia Ekonomiki Rolnej
|
2007
|
issue 1(310)
32-45
EN
The evaluation of financial standing of agricultural enterprises taking part in 'Ranking 300' has been presented in the article. The following criteria have been taken into consideration when evaluating these firms: net nominal financial effect, nominal and real rate of own capital return as well as current and quick liquidity ratios. It resulted from the study that neither nominal net financial effect nor nominal rate of capital return can form the base for financial decisions in enterprises under the condition of inflation. Both these measures suggested a very good financial standing of the enterprises while a real financial effect resulted from inflation. Each of the cash payment from inflation profit contributed to deepen depreciation of the own capital, that means consuming up of the enterprise estate. It has also been stated that in the period when real rates of return from own capital were negative the deterioration of financial liquidity ratios were observed as well.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.