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Stan i szanse rozwoju gospodarstw towarowych uznanych za slabe ekonomicznie

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Augustynska-Grzymek I., Skarzynska A.

Zagadnienia Ekonomiki Rolnej

2011

issue 1(326)

81-104

The aim of the study was to evaluate the economic situation of three groups of farms, sin-gled out of a sample with the economic size of 2 to 8 ESU. Farms are grouped according to the level of income from the farm, and the results are presented in a quartile system. The objective of the study was to define perspectives for the future functioning of farms in the distinguished groups of the best, average and the weakest farms. The data of the Polish FADN were used in the study. The analysis carried out indicate that the best farms have the biggest chance for longer functioning in future. In comparison to the average and the weakest ones, they had a better structure of assets and capital. The property was used more effectively in those holdings and working assets, including loan capital for current production, were also managed more rationally. Fixed assets replacement was more active as well. Only those farmers, whose farms were recognised as the best, could expect to obtain income (profit) from good management. Those from the average and weakest groups incurred financial losses, which means that total production costs (economic costs) were only partially covered. Analysis of the property status and financial situation shows that persons managing the farms covered by the study, including those from the best group, should make significant changes to their management methods.

MODEL FOR ESTIMATING TOTAL COSTS OF AGRICULTURAL HOLDINGS' ACTIVITY (Model szacowania pelnych kosztow dzialanosci gospodarstw rolnych)

88%

Goraj L., Mańko S.

Zagadnienia Ekonomiki Rolnej

2011

issue 3(328)

28-58

The paper presents a method for estimating the costs of own factors of production on the example of selected holdings keeping their accounts within the framework of the Polish FADN. The starting point for developing the method was provided by the solution applied by the employees of the European Commission. The main assumption underlying these solutions is that the costs of own factors of production are estimated on the basis of the costs incurred by farmers when engaging third-party factors of production (the costs of external factors). The introduction of modifications was preceded by a statistical analysis of factors causing differences in employee remunerations and rents for leased land. The results of the statistical analysis revealed that the cost of unpaid work performed by a farmer's family members should be estimated on the basis of the average remuneration per one AWU in agricultural holdings in a given FADN region and a given economic size class (ES6), the cost of own land - on the basis of the average rent for leased land paid by holdings leasing additional agricultural land in a given FADN region and a given economic class size (ES6), and the cost of a holding's assets - as the value of interests that could be obtained by investing the sum equivalent to the farmer's own capital in long-term security papers. The calculation proposed can also be used for determining two categories of economic surpluses: profit from the agricultural holding and profit of the entrepreneur.

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2 Zagadnienia Ekonomiki Rolnej

2 2011

1 Augustynska-Grzymek I.

1 Goraj L.

1 Mańko S.

1 Skarzynska A.

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Stan i szanse rozwoju gospodarstw towarowych uznanych za slabe ekonomicznie

MODEL FOR ESTIMATING TOTAL COSTS OF AGRICULTURAL HOLDINGS' ACTIVITY (Model szacowania pelnych kosztow dzialanosci gospodarstw rolnych)