Profitability of Agricultural Entities in Countries of Visegrad Group
Profitability of Agricultural Entities in Countries of Visegrad Group

Author(s): Jana Hvozdenská
Subject(s): Business Economy / Management, Agriculture, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: financial analysis; agricultural enterprises; financial reports; profitability indicators;
Summary/Abstract: Based on selected individual data obtained from Farm Accountancy Data Network database the output efficiency of agricultural entities in countries of Visegrad Group is evaluated. This paper deals with the relationship between the profitability indicators as return on assets, return on equity, return on sales and the milk yields of agricultural entities in the states. The entities were divided into size categories according to outputs. The aim of the paper is to confirm the relationship between the indicators of profitability, the milk yields and the size of farming units. The survey results show that the profitability indicators with unit size are decreasing, milk yields on the other hand are increasing, however they are not unambiguous.

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