Wypłacalność średnich przedsiębiorstw sektora hodowli roślin i zwierząt w Polsce w latach 2003-2013
Solvency of Middle-sized Enterprises Operating in the Plants and Animals Cultivation Sector in Poland in the Years 2003-2013

Summary/Abstract: The article deals with solvency of agricultural enterprises. A special group of economic subjects has been chosen for the research – sole shareholders of the State Treasury which stay under the owner supervision of the Agricultural Property Agency. Chosen liquidity and liability ratios have been analysed. The time range covers the years 2003-2013. A comparative analysis has been carried out in relation to the singled out companies, the division criterion being the primary type of the agricultural activity. Moreover, the values of particular financial ratios have been juxtaposed with relations achieved for companies coming under the A section of the Polish Classification of Economic Activity.

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