Production, Costs and Incomes of Farms Investing in the Preaccession Period Cover Image

Produkcja, koszty i dochody gospodarstw rolnych inwestujących w okresie przedakcesyjnym
Production, Costs and Incomes of Farms Investing in the Preaccession Period

Author(s): Roman Sass
Subject(s): Agriculture, Recent History (1900 till today), Accounting - Business Administration, Socio-Economic Research
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: investments; production; costs of production; farm’s income; entrepreneur’s profit;

Summary/Abstract: Analysis of differentiation of production, costs and incomes in family farms which invested in the pre- accession period (years 1996–2003) was the basic purpose of the studies. 167 farms from the territory of the former Bydgoszcz vivodeship running continuously the Polish FADN accountancy in the years 2004– 2011 were covered by the studies. The farms were divided into five groups depending on the volumes of investment outlays (to 100 thou. PLN, 100– 200, 200– 300, 300– 500 and above 500 thou. PLN). In the examined farms there occurs a considerable differentiation of production in total as well as production per hectare and these differences deepened in the years 2004– 2011 in particular at farms that invested the most. The direct cause of productivity’s differentiation were higher direct costs per hectare (intensity of production). The average cost of production of 100 PLN in the years 2004– 2011 in individual groups of farms was almost identical and amounted to 74 PLN. The income on a family farm as well as an entrepreneur’s profit increased in the years 2004– 2011 in all the farms, however this increase was differentiated. The biggest one was on farms which in the years 1996– 2003 spent on investments more than 300 thou. PLN.

  • Issue Year: 29/2014
  • Issue No: 03 (2)
  • Page Range: 283-294
  • Page Count: 12
  • Language: Polish
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