Strategie zarządzania kapitałem obrotowym netto w przedsiębiorstwach rolniczych w Polsce i w Unii Europejskiej
Strategies of Net Working Capital Managing in Agricultural Enterprises in Poland and in the European Union

Summary/Abstract: The aim of the research is to identify the management strategy of net working capital in agricultural enterprises in Poland against the background of investment decisions and financial decisions taken by the average agricultural enterprise in the European Union(EU). The study puts forward the thesis that the specificity of financing agriculture in Poland,as in the EU, means that enterprises from this sector implement a conservative strategyof managing net working capital. The research covered individual commodity farms that directed the manufactured products to the market for sale, hence it was considered that they could be treated as enterprises. The key sources of information were statistical data ofthe Farm Accountancy Data Network (FADN) in the EU. The analysis took into account theyears 2010−2016. The spatial scope of the study covered the area of the EU, with particular emphasis on Poland. The research proved the thesis put forward.

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