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Analiza wskaźników płynności i zadłużenia indywidualnych gospodarstw rolnych

Author

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  • Bórawski, Piotr

Abstract

Financial ratios in farms integrated in FADN system were analyzed in the paper. The farms were situated in the Mazowsze and Podlasie regions. A particular attention was paid to liquidity and debt ratios. The liquidity ratios achieved the highest value in small, average-small and average-big farms. The liquidity ratios were higher than proposed in literaure. But, the debt ratios were the highest in very small and very large farms. Farms do not use in full their financial resources. / Synopsis. W pracy badano wskaźniki finansowe indywidualnych gospodarstw rolnych integrowanych w systemie FADN. Gospodarstwa pochodziły z regionu FADN Mazowsze i Podlasie. Szczególną uwagę zwrócona na płynność finansową i zadłużenie. Wskaźniki płynności finansowej osiągnęły najwyższe wartości w gospodarstwach małych, średnio-małych i średnio-dużych. Wskaźniki płynności były wyższe od tych proponowanych w literaturze. Natomiast wskaźniki zadłużenia były najwyższe w gospodarstwach bardzo małych i bardzo dużych. Gospodarstwa rolne nie wykorzystują w pełni posiadanych zasobów finansowych.

Suggested Citation

  • Bórawski, Piotr, 2008. "Analiza wskaźników płynności i zadłużenia indywidualnych gospodarstw rolnych," Problems of World Agriculture / Problemy Rolnictwa Światowego, Warsaw University of Life Sciences, vol. 4(18), pages 1-8, May.
    • Handle: RePEc:ags:polpwa:197494
    DOI: 10.22004/ag.econ.197494
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