EN
The purpose of this article is to assess organisation and efficiency of farms in terms of production and economics, depending on the balance of soil organic matter and agricultural area of the farms. The study covered 1,281.9 thousand Polish individual farms with an area of at least 1 ha of agricultural land. The results indicated that the share of farms with a positive and negative balance of organic matter was similar, both in terms of farms’ number and the level of production factors involved and standard agricultural output. The results seem to be promising as they indicate positive – desired relationships between environmental and economic objectives at the farm level.