Procesy odnowienia majątku w gospodarstwach rolnych w Polsce w świetle wyników rachunkowości rolnej (FADN)
The processes of renewal of fixed assets in farms in Poland in the light of results of agricultural accountancy (FADN)

Summary/Abstract: The main aim of this paper is to identify the processes of renewal of fixed assets in farms in Poland. The time range of the analysis refers to the period 2004-2011 and is based on a sample of farms engaged in agricultural accountancy of the FADN system. There are differences in the processes of renewal of the assets due to the production profile in the studied group of farms. It has been recognized that in farms specializing in milk production modernization processes provide a relatively high activity in the renewal of assets. On the other hand, in non-specialist units there is a low level of renewal of fixed assets, which results in their decapitalization.

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