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  1. 1 Zagadnienia Doradztwa Rolniczego

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  1. 1 Mańko S.

  2. 1 Płonka R.

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  1. 1 2013

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Poziom zadłużenia gospodarstw rolnych a rentowność aktywów i kapitału własnego

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Mańko S., Płonka R.
Zagadnienia Doradztwa Rolniczego
|
2013
|
issue 3(73)
30-45
EN
The paper deals with the problem of impact of debt capital on the production results, income and profitability of farms with a similar net worth, using the Polish FADN data. Studies preceded by statistical analyses show that farmers use debt capital to increase production and financial capacity holdings. Financial results growth with the increase in debt is usually higher than production results, which indicates that debt capital. Is not only increasing the scale of production, but is also used to rationalize costs. It is also considered a financial leverage in farm development.
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