Planowanie płynności finansowej w opinii rolników
Financial liquidity planning in the opinions of the farmers
Author(s): Tomasz FelczakSubject(s): Economy, Business Economy / Management, Agriculture
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: financial liquidity; liquidity planning; agricultural farms; FADN
Summary/Abstract: The paper presents the farmers’ opinions on planning the financial liquidityin individual farms. A group of 60 farmers, who provide their accountingdata within the system of FADN-PL, were covered with studies using interviewquestionnaire was covered by 60 farmers. Along with the increase in the scale ofagricultural production, managers were more disposed to plan financial liquidity.The lack of planning financial liquidity resulted mainly from maintaining largestocks of cash or stocks of agricultural products in a farm.
Journal: Zarządzanie Finansami i Rachunkowość
- Issue Year: 4/2016
- Issue No: 4
- Page Range: 53-61
- Page Count: 8
- Language: Polish