Procesy reprodukcji majątku a poziom dopłat do działalności operacyjnej i inwestycyjnej w gospodarstwach rolnych prowadzących rachunkowość rolną (FADN
The processes of reproduction of assets vs. the level of operating and investing subsidies in agricultural holdings conducting agricultural accountanc

Summary/Abstract: The main aim of the article is to recognize the importance of subsidies for operating and investing activities for the development of reproduction processes of assets (fixed assets excluding land) in agricultural holdings. The research was carried out based on the results of farms conducting agricultural accountancy (2004–2012). It has been stated that subsidies for agricultural activities play an important role in the development of agriculture in Poland. GrzelakIn the larger units subsidies played the multiplier role of running modernization processes, as well as stabilizing during the downturn in agriculture. There are significant differences in the scale of reproduction processes and the importance of subsidies for investing activities due to the economic size of agricultural holdings in surveyed groups of farms. The larger farms (over 50 thousand euro value of standard production) recorded a relatively higher importance of subsidies in investment activity.

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