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Płynność Finansowa Gospodarstw Ekologicznych w Zależności od ich Wielkości Ekonomicznej

Author

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  • Kierepka, Maria
  • Szmidt, Katarzyna
  • Szala, Mirosław

Abstract

The study provides an assessment of liquidity on organic farms engaged in agricultural accounting under the FADN in 2010-2012. The analysis showed significant differences in current and quick ratio both in individual classes of economic size and in examined years. Organic farms with the smallest economic strength were characterized by the high level of financial liquidity. Significantly lower rates were recorded in units of economic size over 25 thousand euro. Calculated measures of liquidity exceeded the standard values, indicating a high ability to pay short-term liabilities.

Suggested Citation

  • Kierepka, Maria & Szmidt, Katarzyna & Szala, Mirosław, 2014. "Płynność Finansowa Gospodarstw Ekologicznych w Zależności od ich Wielkości Ekonomicznej," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2014(5).
    • Handle: RePEc:ags:paaero:205230
    DOI: 10.22004/ag.econ.205230
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    Keywords

    Agribusiness;

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