Struktura i poziom zadłużenia a efektywność indywidualnych gospodarstw rolniczych w zależności od wielkości ekonomicznej
The structure and level of debt and the efficiency of individual farms, depending on the size of the economic
Author(s): Tomasz Felczak, Teresa DomańskaSubject(s): Economy
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: debt level; farms; FADN data; European Size Unit
Summary/Abstract: The following study presents, effectiveness of individual farms depending on the level and structure of foreign capital used. The researched farms were included in the Polish Farm Accountancy Data Network during the period 2006–2011 and located in the region Mazowsze i Podlasie. Managers of agricultural farms, regardless of the level of the European Size Unit, limited financial liquidity risk by taking long-term loans. In the largest farms high flows contribute to the greatest use of long-term preferential loans.
Journal: Zarządzanie Finansami i Rachunkowość
- Issue Year: 2/2014
- Issue No: 3
- Page Range: 5-18
- Page Count: 14
- Language: Polish