Wpływ funduszy unijnych na rozwój aktywów trwałych w polskim rolnictwie
Impact of eu funds on development of fixed assets in Polish agriculture

Summary/Abstract: An extremely important factor in the operation of any enterprise, including a farm, is its equipment in fixed assets. The condition of the equipment of holdings in fixed assets such as buildings, land, machinery, equipment, means of transport or materials, affects the efficiency of farms. The high degree of wear of fixed assets used in the production of plant and animal does not have positive influence on improving the competitiveness of Polish agriculture. Farmers who want to manage in an increasingly efficient manner, are facing decisions related to the improvement of the farm through investments. The study has been devoted to the presentation of significance of European funds on the development of property, plant and equipment with particular emphasis on agricultural machinery and equipment in Polish agriculture. The paper was based on the literature and secondary empirical data.

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