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ASSESSMENT OF AGRICULTURAL COMPANIES' FINANCIAL LIQUIDITY

100%
Franc-Dabrowska J.
Zagadnienia Ekonomiki Rolnej
|
2008
|
issue 1(314)
43-59
EN
This article presents results of research on liquidity ratios levels in companies operating in agricultural sector. About 356 companies were analyzed in the years 1996-2005. It was concluded that farmers were keeping liquidity ratios at higher levels than suggested in literature (average levels were taken as a measure). Farmers keeping liquidity ratios at lower levels (close to optimal values) were operating in a more effective way. Some of the farmers with higher liquidity ratios levels were driven by conservative, risk averse approach, the others were postponing repayment of their debts depending on collected receivables, leading to payment jams in the agricultural sector. In summary, it was stated that specific character of agricultural company should be assessed as pertaining to organizational and not financial area, and consequently financial liquidity in agricultural companies should be assessed against the optimum value described in literature.
2
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INCOME TAX IN INDIVIDUAL FARMS - CONCEPT AND RESULTS

80%
Wasilewski M., Gruziel K.
Zagadnienia Ekonomiki Rolnej
|
2008
|
issue 1(314)
60-77
EN
The paper presents model solutions of the financial consequences of replacing farming tax with income-tax in farms with different types of activity in the 'Greater Poland and Silesia' region. Farmers from 'dairy cattle' farms would in vast majority pay higher income tax than farming tax, the highest in the groups with area 75-125 hectare. However, in farms of the 'granivorous' agricultural type there is income subject to taxation. In remaining groups of farms of this type, the income tax amount grew proportionally to decrease in cropland area, and was higher than the amount of farming tax. It may result from higher intensity of the production due to usage of purchased protein feeds, what contributes to attaining additional income irrespective of the possessed area of cropland. In the 'mixed crops and livestock' type of agricultural farms the majority of area groups did not record taxable income. It was established that in the researched farms their agricultural type and cropland area importantly differentiates the relations between the current tax amount and the income tax amount. Possible introduction of farm income tax should take into account consequences for district (gmina) budgets in investigated region.
3

Dostepnosc informacji oraz czynniki utrudniajace ubieganie się o doplaty bezposrednie

80%
Czubak W., Sadowski A.
Wieś i Rolnictwo
|
2011
|
issue 3(152)
138-155
EN
The paper presents the results of research carried out with the help of questionnaires and concerning difficulties in applying for direct payments and access to information about this form of assistance. The research covered a group of farms that receive direct payments and also use EU investment support. The conducted analyzes have proved that the process of applying for direct payments is being assessed by the majority of farmers as relatively simple and that access to the necessary information is considered to be relatively easy. It has been established that differences in the respondents' opinions can be attributed chiefly to disparities in both the level of education and the production potentials. Activities connected with the process of applying for direct payments have been assessed as minimally troublesome by farmers having higher education and operating relatively large farms characterized by a high value of sales. The same group of respondents also expressed the most favorable opinions about the availability of information on the individual aspects of the functioning of the system of direct assistance.
4

ENVIRONMENTAL CONDITIONS AND THE ECONOMICS OF AGRICULTURAL FARMS (Warunki srodowiskowe a ekonomika gospodarstw rolnych)

80%
Zegar J. S.
Wieś i Rolnictwo
|
2010
|
issue 1(146)
106-121
EN
Environmental conditions exert an influence on the economics of agricultural farms. This fact has been confirmed by the results of research covering private farms, which operate on the territory of the 'Green Lungs of Poland' region included in the 'Natura 2000' network. Three methods helped to establish the existence of such influence. Firstly, surveys conducted with the help of questionnaires designed to collect the subjective opinions of farmers, which covered 285 farms, each with the acreage of at least 5 ha of arable land. Secondly, analyses of information concerning economic relations and efficiency in managing the operation of FADN agricultural holdings, and, thirdly, analyses of farm accountancy data relating to advantages achieved thanks to the implementation of project packages offered by agricultural-environmental programmes. Owing to the application of these methods the presented results permit to form a certain picture of the influence of environmental restrictions on the economics of agricultural farms situated in the 'Natura 2000' areas. This picture is incomplete due to insufficient information on the examined groups of farms and, in the first place, due to the fact that the process of imposing restrictions in the areas covered by the 'Natura 2000' network has been continuing for a very short time. Farms operating in the areas subject to environmental restrictions undoubtedly have less favourable environmental conditions for developing agricultural, and especially, plant production. Transfers within the framework of Common Agricultural Policy, especially LFA payments and agricultural-environmental payments, help eliminate differences in the economic conditions. The population of farms operating in the 'Natura 2000' areas also has smaller chances to become employed. The general economic conditions are conducive to the acceleration of changes in the agrarian structure through the liquidation of some agricultural farms and the enlargement of other agricultural holdings. The threat of depopulation of communes situated in the 'Natura 2000' areas constitutes a problem. Much will depend on the value attributed by society to goods and environmental services, which should translate into payments for the created public goods and environmental services.
5

EFFECTIVENESS OF POLISH FARMS. A PROBLEM OR A HOPE? (Efektywnosc polskich gospodarstw rolnych. Problem czy nadzieja?)

80%
Jozwiak W.
Wieś i Rolnictwo
|
2009
|
issue 1(142)
35-43
EN
An analysis has been conduced of the sales profitability and technical efficiency of selected groups of Polish farms in 2004-2006. These groups of farms differ in terms of size measured in ESU as well as in terms of agricultural type and form of ownership. It has been established that over 90% of farms owned by natural persons is characterised by insufficient technical efficiency. The average technical efficiency index for farms owned by legal persons reached the level of 0.75, whereas the index for farms belonging to natural persons and specialising, for example, in the production of milk proved to be 0.68. This means that outlays in the two groups of farms could be reduced by at least 20% and 27%, respectively, without a negative effect for their production results. There is evidence suggesting that about a half of all owners of farms is not interested in the improvement of their effectiveness and that the greater part of the remaining farm owners lacks the knowledge of management and marketing methods and even the knowledge of advanced techniques and technologies of agricultural production. In addition, they display weak pro-innovative attitudes.
6

ASSESSMENT OF POSSIBILITIES TO COVER THE COST OF OWN WORK IN VARIOUS TYPES OF FARMS IN POLAND (Ocena mozliwosci oplaty pracy wlasnej w róznych typach gospodarstw rolnych w Polsce)

70%
Sadowski A.
Wieś i Rolnictwo
|
2010
|
issue 2(147)
142-157
EN
The article deals with questions connected with the possibilities to cover the cost of own work in various types of agricultural farms. The author draws attention to methodical difficulties in defining the real cost of labour in the context of agriculture's specific role in the highly developed economies and the specific character of farms obtaining incomes from both agricultural and non-agricultural production as well as assistance from public sources. The article also presents the results of research conducted on a sample of farms covered by the Farm Accountancy Data Network (FADN), which attest to significant differences in the possibilities of farms to cover the cost of own work without endangering their development chances. Only economically strong farms are able to cover the cost of all production factors, labour included, and to ensure at least a simple reproduction.
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