Specyfika działalności a sprawność działania przedsiębiorstw w Polsce, ze szczególnym uwzględnieniem przedsiębiorstw rolniczych
Specificity of Activity and Operating Efficiency of Enterprises in Poland with Particular Consideration of Agricultural Enterprises

Summary/Abstract: The present study covers an assessment of the operating efficiency of enterprises in Poland. Special attention was drawn to entities from the agricultural sector, which were compared with those entities that deal with industry, trade and the total of enterprises covered by the research within the framework of The Balance Sheet Financial Results of Economic entities in the years of 2006–2014. An assessment of the significance of the specificity of the activities of enterprises from selected PKD sections in relation to their operating efficiency is the purpose of the research whose results were presented in the article. The enterprises examined from the agricultural sector demonstrate low operating efficiency: as regards the use of both fixed and current assets and in relation to financing sources. The indexes analyzed for the enterprises in question achieved a lower level both in relation to those entities that possess similar asset structures (industrial enterprises) and to those which use above of all current assets in their operation (trade enterprises). The level of the indexes obtained by the an lyzed groups of enterprises is diversified.

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