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EN
The aim of this paper is to characterise the innovativeness of individual farms in the Łódź region. Based on a domestic and foreign literature study, the most frequently used variables connected with farms (namely, the type of agricultural activity, economic size and VAT settlement system) were selected. The analysis of selected variables that characterise the innovative activity of the researched entities was carried out using the basic measures of structural analysis and interdependence of phenomena. The analysis was based on the results of questionnaire interviews conducted among 150 individual farms from the Łódź region which keep accounting books under the Polish FADN.
PL
W opracowaniu podjęto próbę wyznaczenia i oceny różnic w wydajności ziemi w towarowych gospodarstwach rolniczych uczestniczących w polskim FADN. Zróżnicowanie rolnictwa polskiego w zakresie wydajności ziemi oceniono w czterech regionach FADN wg typów rolniczych. Analizy wskazują na wysokie zróżnicowanie wydajności ziemi w różnych typach produkcyjnych i regionach.
EN
Commercial farms in Poland reveal a considerable diversification of land productivity. The diversification occurs between the production types of farms and FADN regions, and therefore also among farms of the same type localized in different regions. Concerning the whole country, the highest land productivity characterizes horticultural farms, whereas the lowest productivity, depending on the region has been registered on farms specializing in field crops or on farms without any specialization In the regional approach, indicators of farm productivity apparently point to a predominance of farms from the Malopolska and Upplands regions, whereas the lowest productivity characterizes the Pomerania and Mazury regions. Combining the results of productivity according to types and regions allows for a conclusion that the highest land productivity characterizes small area horticultural farms in the Wielkopolska and Silesia regions, as well as in the Malopolska and Upplands regions. On the other hand, the lowest productivity was obtained by the largest area farms specializing in traditional field crops in the Pomerania and Mazury Regions.
EN
The article presents results of studies of diversification of financial liquidity in European Union farms using FADN data. Moreover, it attempts to establish the factors determining financial liquidity level using econometric methods. The studies demonstrated, that economic activity in agriculture is usually characterised with financial liquidity higher than in non-agricultural sectors. This results from relatively lower engagement of short-term capitals and larger preference for long-term assets. In the light multiple regression models, the main factor determining the level of financial liquidity in farms is working capital management policy. The conducted studies show that its conservative character, determined by longer liabilities cycle and working capital cycle significantly reduces the risk for financial liquidity.
EN
The work presents the result of research on the farmers' own labour costs in the agricultural holdings selected according to their economic size or geographic location. The analysis was based on the FADN standard results, minimum subsistence figure and minimum standard of living. The research results have shown sharp differentiation of the possibilities to cover own labour costs on the agricultural holdings of different economic size. The minimum standard of living was found in the agricultural holdings falling under at least 'medium small' size class, and the minimum subsistence figure was reached by at least 'medium large' farms. Without subsidized operations, mainly EU direct payments, the minimum standard of living would be reached by the farms considered at least 'medium large'. This proves that production factors engaged by agricultural holdings falling under lower economic size class and those beyond the scope of FADN observations are used ineffectively and do not provide support to farm family. Additionally, large regional differences were demonstrated as for the dependence of own work costs on the EU Common Agricultural Policy instruments, particularly direct payments. Agricultural holdings in Malopolska and Pogórze macroregions are the least dependent on the EU support, while those in Pomorze and Mazury macroregions are the most dependent.
EN
The paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the regulations contained in IAS 411’Agriculture’ and overview of the issues related to the introduction of income tax in agriculture.
6
94%
EN
Agricultural policy in the European Union, at the Community level, as well as Member Countries, increasingly emphasize the issue of sustainable development of agriculture. This is a response to the multiplying threats to the environment. Referring to this problem, it was justified to estimate the level of agricultural holdings sustainability (on the basis of FADN data) and recognize its determinants. There was applied multidimensional statistical analysis and logistic regression. The research indicated that identification of environmentally friendly agriculture with low profit production is ungrounded.
EN
The aim of the paper was to identify different levels of social sustainability in all FADN European regions. The study is based on the Sustainable Value (SV) method, which is value-oriented, measured as the sustainability of agriculture at the micro-economic level (e.g. agricultural farm). To be able to compare farms among themselves, an RTC was calculated. The FADN database for the years 2004-2015 was used in the article, analyzing farms in all regions. It identifies regions, where farms made a positive contribution to social sustainability and those, compared to the EU average, which need mainly institutional support in order to bridge the gap with the best.
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2008
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vol. 1
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issue 1-2
EN
Celem opracowania było przedstawienie teorii struktury kapitału w aspekcie finansowania małych jednostek gospodarczych jak również opinii rolników w zakresie pożądanej struktury kapitału oraz uwarunkowań doboru źródeł finansowania. Przedstawiono także opinie rolników dotyczące pożądanej struktury kapitału. Badania z wykorzystaniem kwestionariusza wywiadu zostały przeprowadzone w 2008 na grupie 100 rolników prowadzących indywidualne gospodarstwa rolnicze uczestniczące w systemie FADN w województwie mazowieckim. Zarządzający gospodarstwami rolnym za barierę w pozyskiwaniu kapitału obcego uznali zbyt skomplikowane i czasochłonne procedury bankowe jak i samą kwestię synchronizacji przepływów pieniężnych w celu terminowej spłaty zadłużenia. Rolnicy wśród preferowanych struktur finansowania wyróżnili tą z 25% udziałem zadłużenia w aktywach ogółem.
PL
Głównym celem artykułu jest określenie czynników determinujących dochody gospodarstw rolnych w Unii Europejskiej oraz siły i kierunku wpływu tych czynników na dochody uzyskiwane przez gospodarstwa o różnej wielkości ekonomicznej. Badania oparto na danych regionalnych FADN z lat 2011-2013, przy użyciu których zbudowano modele regresji wielorakiej. Przeprowadzone analizy wskazują na ogół na konieczność zmiany relacji między czynnikami produkcji oraz zmniejszenia intensywności wytwarzania.
EN
The aim of the article is to compare economic results of two groups of agricultural holdings differing in legal forms. The net value added and productivity of production factors are compared by using indicators. The analysis was based on data collected under the Farm Accountancy Data Network in 2015 (Polish FADN). The research sample consists of 79 family farms and 75 farms with legal entity. The research shows on different economic situation of farms depending on the legal form.
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2021
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vol. 14
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issue 24
139-159
FR
Cet article vise à évaluer la productivité et la compétitivité du secteur agricole en Pologne. Les données utilisées dans l’article ont été fournies par le Réseau de données comptables agricoles polonais et l’Office central des statistiques, ce qui en fait une source d’information représentative et fiable sur l’agriculture en Pologne. Des études ont montré que le secteur agricole en Pologne est caractérisé par une faible productivité, en particulier des petites et moyennes exploitations agricoles qui existent en Pologne, ainsi que par une faible compétitivité interne mesurée par la part du secteur agricole national dans la production du PIB.Des études ont montré, d’autre part, que la situation du secteur est relativement favorable en termes de compétitivité externe, représentée par sa part dans les exportations.
EN
This article attempts to assess the productivity and competitiveness of the agricultural sector in Poland. The data used in the article were provided by Polish FADN (Farm Accountancy Data Network) and the Central Statistical Office, which makes them a representative and reliable source of information on agriculture in Poland. Studies have shown that the agricultural sector in Poland is characterised by low productivity, especially of small and medium-sized farms prevailing in Poland, as well as low internal competitiveness measured by the share of the national agricultural sector in generating GDP. Studies have shown, on the other hand, that the situation of the sector is relatively well presented in terms of the external competitiveness represented by its share in exports.
EN
The aim of the paper is to describe the economic effectiveness in specialized dairy farms in 2012. Agricultural holdings were grouped according to dairy herd size and FADN region. The study was conducted in 1 233 family farms located in Poland. The results show that the economic effectiveness of milk farms varied regionally. Agricultural holdings keeping more than 50 LU of dairy cows obtained the highest values of output profitability, sale profitability and net worth profitability. Farms keeping 10–15 LU of dairy cows were unprofitable.
EN
This article attempts to assess the level of development of 122 regions of the EU-25, separated in accordance with the methodology FADN. There was made an assessment on the economic and social progress and using the regression model influencing the level of development, measured in terms of income per capita in the region. In the analysis of factors influencing the different levels of regional development method was used based on the reduction of space by analyzing multitrait principal components.
PL
W artykule podjęto próbę oceny poziomu rozwoju 122 regionów UE-25, wydzielonych zgodnie z metodologią FADN. Dokonano oceny na płaszczyźnie ekonomicznej i społecznej oraz posługując się modelem regresji wskazano na czynniki mające wpływ na poziom rozwoju, mierzony wielkością dochodu przypadającego na mieszkańca regionu. W analizie czynników wpływających na zróżnicowany poziom rozwoju regionalnego posłużono się metodą opartą na redukcji przestrzeni wielocechowej poprzez analizę głównych składowych. Wszystko to posłużyło rozwiązaniu problemu naukowego polegającego na wykorzystaniu zawartych w nim instrumentów oceny do wskazania najważniejszych determinant rozwoju w wyodrębnionych skupieniach regionów.
EN
The aim of the paper was to present the economic situation of farms in the countries of the EU at two diff erent moments in time, and to attempt to assess changes in their situations in the considered period. Analyses were carried out on the basis of FADN data. The object of the study was the economic situation, including production potential, production and economic results and fi nancial indicators. Based on selected characteristics, cluster analysis was performed for 2004 and 2013 and the economic situations of created typological groups was presented. It was found that in both the given years agriculture in the EU countries can be divided into several types. In the studied decade, convergence in the economic situation of farms in the EU was observed. Most Czech, Estonian, and Latvian entities benefi ted from this process.
PL
Celem artykułu jest przedstawienie sytuacji ekonomicznej gospodarstw rolnych krajów UE w dwóch różnych momentach czasowych oraz próba oceny zmian tej sytuacji w badanym okresie. Analizy przeprowadzono na podstawie danych FADN. Przedmiotem badań była sytuacja ekonomiczna, obejmująca potencjał wytwórczy, wyniki produkcyjne i ekonomiczne oraz wskaźniki fi nansowe. Na podstawie wybranych cech wykonano analizę skupień dla lat 2004 i 2013 oraz przedstawiono sytuację ekonomiczną utworzonych grup typologicznych. Stwierdzono, że w obu badanych latach w krajach UE można wyróż- nić kilka typów rolnictwa. W badanym dziesięcioleciu zaobserwowano proces konwergencji w zakresie sytuacji ekonomicznej gospodarstw rolnych w UE, a na procesie tym najbardziej skorzystały podmioty czeskie, a także estońskie i łotewskie.
EN
There is a high and growing risk in agriculture, which makes choosing the right tool to support risk management in agriculture more urgent. Traditional agricultural production insurance is very expensive and often – as is the case in Poland – does not provide adequate coverage. Income insurance, which ensures more complex coverage, may be an alternative to it and, as there is no perfect correlation between the value of individual production types, may be off ered at a comparatively lower price. Based on 2004–2013 data from 4,590 Community Farm Accountancy Data Network (FADN) farms, it was proved that aggregate production insurance allows for a much lower insurance premium rate in relation to insurance of specifi c production types.
PL
Wysokie i rosnące ryzyko gospodarowania w rolnictwie sprawia, że coraz bardziej naglącą kwestią staje się wybór odpowiedniego narzędzia wspierającego zarządzanie ryzykiem. Tradycyjne ubezpieczenia produkcji rolnej są niezwykle kosztowne i często – tak jak w przypadku Polski – nie zapewniają odpowiedniej ochrony. Alternatywą może być ubezpieczenie dochodów, które zapewnia pełniejszą ochronę, a z uwagi na brak doskonałej korelacji między wartością poszczególnych kierunków produkcji może być oferowane po stosunkowo niższej cenie. Na podstawie danych z 4590 gospodarstw prowadzących rachunkowość FADN w latach 2004–2013 dowiedziono, że ubezpieczenia zagregowanej produkcji pozwalają na znaczące obniżenie stawki składki ubezpieczeniowej w stosunku do ubezpieczeń poszczególnych kierunków produkcji.
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2021
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vol. 66
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issue 12
24-53
EN
The main objective of a commercial farm is to achieve the highest possible income from agricultural activity. The level of this income is influenced by both external and internal conditions. The agriculture sector in the EU receives significant money transferes in the form of various types of subsidies. The aim of the article is to assess the income situation of commercial farms in Poland and the importance of public assistance in shaping their economic results compared to selected EU countries. The study presents the income ranking of Polish farms covered by the FADN system in 2004–2019 and the level of public assistance for them in comparison to German and French farms and all EU farms. The study employed ratio analysis based on the measures and indicators describing the macroeconomic situation as well as the elements of the potential of farms, their income situation and the level of public assitance for them. The performed analysis demonstrates that the results of Polish farms were dependent on subsidies to a lesser extent than those of the German and French farms, and that the ratio of subsidies for Polish farms to their output per unit of agricultural area neared the same ratio in the other analysed countries. The conclusion of the study is that public asssitance extended to farms in the framework of the CAP stabilises farmers’ income, but on the other hand makes them dependent on budget transfers.
PL
Głównym celem działalności towarowego gospodarstwa rolnego jest osiągnięcie jak najwyższego dochodu z działalności rolniczej. Na wielkość dochodu uzyskiwanego przez gospodarstwa rolne wpływają zarówno uwarunkowania zewnętrzne, jak i wewnętrzne. W ramach Wspólnej Polityki Rolnej (WPR) rolnictwo jest wspierane różnego rodzaju dopłatami. Celem badania omawianego w artykule jest ocena sytuacji dochodowej oraz znaczenia wsparcia publicznego w kształtowaniu wyników ekonomicznych gospodarstw towarowych w Polsce na tle wybranych krajów UE. W opracowaniu porównano pozycję dochodową oraz poziom wsparcia publicznego polskich gospodarstw rolnych objętych systemem FADN w latach 2004– 2019 z niemieckimi i francuskimi gospodarstwami rolnymi oraz ogółem gospodarstw w UE. Zastosowano analizę wskaźnikową. Wybrano mierniki i wskaźniki charakteryzujące sytuację makroekonomiczną oraz elementy potencjału gospodarstw rolnych, ich sytuację dochodową i poziom wsparcia publicznego. Analiza pokazała, że polskie gospodarstwa w porównaniu z niemieckimi i francuskimi charakteryzowały się mniejszym uzależnieniem wyników ekonomicznych od dopłat, a relacja dopłat do działalności operacyjnej do produkcji z gospodarstwa rolnego na jednostkę powierzchni użytków rolnych w Polsce zbliżyła się do poziomu pozostałych badanych krajów. Badanie prowadzi do wniosku, że wsparcie publiczne w ramach WPR z jednej strony stabilizuje dochody rolników, z drugiej zaś uzależnia je od transferów budżetowych.
EN
The paper presents assessment of impacts of introducing the greening scenario of the Common Agricultural Policy, proposed by the European Commission as an alternative for the reformed CAP after 2013. A number of variants of the greening was analyzed. Assessments were made for selected types of crop farms from the FADN sample with the use of the LP optimization farm model. Types of farms were defined according to the level of diversifi¬cation of crop production, that was calculated with the index of concentration of cropping structure CCR. Greening of the CAP leads to changes in the cropping structure. Required diversification of cropping structure and obligatory 7% of ecological focus area results with a decrease of farm incomes comparing to baseline scenario, that assumes continuation of the current CAP.
EN
The paper analyzes the family farms in the possibility of developing surpluses at different levels of debt. The method quartiles. The study involved a family farm, which in the period 2004-2008 to collect data in the FADN and were indebted. The study showed that farms in the upper quartile (more debt), generate a higher return on capital employed compared with those less indebted.
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.
EN
The aim of the study is to assess the competitive performance of farms in Poland comparing to other European Union countries in 2009-2013. The study was conducted basising upon the accounting data from commercial farms participating in the FADN (Farm Accountancy Data Network) in European Union. The analysis was based on selected indicators of profitability and productivity of production factors. The results indicate a relatively low competitive performance of farms in Poland. The values of the majority of analyzed indicators are at the lower level than the average in the 27 EU countries. This applies especially to labour productivity, it reached in 2009-2013 only 27.2% of the average EU level. Only Polish farms covered by the rural accounting system reach an advantage in terms of the profitability index and production profitability ratio in relations to EU average.
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