FINANCIAL EFFICIENCY OF FARMING ESSENTIA, MEASUREMENT AND PERSPECTIVES

• Authors: Kulawik J.
• Languages of publication: PL

Abstracts

EN

Financial efficiency is one of the basic categories used to describe status, functioning and development opportunities for various types of institutions. Essentia of financial efficiency, content and tools evolve constantly. The same goes for agriculture. Although this sector still observes domination of classical measurements and accounting indicators, describing past accomplishments, not linked to market appraisal, still gradually new concepts arise, and they are better suited to contemporary conditions of farming as well as to the goals and expectations of farmers themselves. The above induces implementation of financial efficiency measurement patterns based on economical profit and cash flows. Such patterns feature reference to the process of value production for owners of farms, thus treating the latter as financial investments and subjects of investment decisions.

Keywords

EN

CONDITIONS OF FARMING; FINANCIAL EFFICIENCY; FINANCIAL INVESTMENTS; MEASUREMENT

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej – Państwowy Instytut Badawczy
• Journal: Zagadnienia Ekonomiki Rolnej
• Year: 2008
• Issue: 2(315)
• Pages: 33-53
• Document type: ARTICLE

Contributors

author

Kulawik J.

• J. Kulawik, Instytut Ekonomiki Rolnictwa i Gospodarki Zywnosciowej - PIB, ul. Swietokrzyska 20, 00-002 Warszawa, Poland

Identifiers

CEJSH db identifier

08PLAAAA04959442