Opinie właścicieli gospodarstw rolnych dotyczące przydatności sprawozdania z przepływu pieniędzy
Individual farmers` opinions on the usefulness of cash flow statement

Summary/Abstract: The paper presents individual farmers` opinions concerning usefulness of cash flow statement in the financial management of farms. Research objectives were individual farms from Podlaskie Voivodeship participating in the FADN (46 farmers). The results of the interview questionnaire indicate that farmers use data from the cash flow statement for the financial management of farms. Most of the farmers said that the farm’s financial situation had improved thanks to their proposals formulated by the preliminary analysis of cash flow statement. Over half of farmers said that information from the statement of cash flow had been used to make decisions about the new investments.

• Details
• Contents