Model szacowania pełnych kosztów działalności gospodarstw rolnych

• Autorzy: Goraj L. , Manko S.

Warianty tytułu

EN

Model for estimating total costs of agricultural holdings' activity

• Języki publikacji: PL

Abstrakty

EN

The paper presents a method for estimating the costs of own factors of production on the example of selected holdings keeping their accounts within the framework of the Polish FADN. The starting point for developing the method was provided by the solution applied by the employees of the European Commission. The main assumption underlying these solutions is that the costs of own factors of production are estimated on the basis of the costs incurred by farmers when engaging third party factors of production (the costs of external factors). The introduction of modifications was preceded by a statistical analysis of factors causing differences in employee remunerations and rents for leased land. The results of the statistical analysis revealed that the cost of unpaid work performed by a farmer’s family members should be estimated on the basis of the average remuneration per one AWU in agricultural holdings in a given FADN region and a given economic size class (ES6), the cost of own land – on the basis of the average rent for leased land paid by holdings leasing additional agricultural land in a given FADN region and a given economic class size (ES6), and the cost of a holding’s assets – as the value of interests that could be obtained by investing the sum equivalent to the farmer’s own capital in long term security papers. The calculation proposed can also be used for determining two categories of economic surpluses: profit from the agricultural holding and profit of the entrepreneur.

• Wydawca: -
• Czasopismo: Zagadnienia Ekonomiki Rolnej
• Rocznik: 2011
• Numer: 3
• Opis fizyczny: s.28-58,rys.,tab.,bibliogr.

Twórcy

autor

Goraj L.

• Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej – Państwowy Instytut Badawczy, Warszawa

autor

Manko S.

Bibliografia

• 1. Commission Decision 78/463/EEC: of 7 April 1978 establishing a Community typology for agricultural holdings.
• 2. Commission Decision 85/377/EEC: of 7 June 1985 establishing a Community typology for agricultural holdings.
• 3. Domański C.: Statystyczne testy nieparametryczne. PWE, Warszawa 1979.
• 4. EU Cereal Farms Report 2010. European Commission. Brussels, October 2010.
• 5. EU Dairy Farms Report. European Commission. Brussels, May 2010.
• 6. EU Farm Economics Overview FADN 2007. European Commission. Brussels, September 2010.
• 7. FADN. An A to Z of methodology. Office for Official Publications of the European Communities. Luxemburg 1989.
• 8. Goraj L., Mańko S., Osuch D., Płonka R.: Wyniki standardowe uzyskane przez gospodarstwa rolne w 2009 roku. Część I. Wyniki standardowe. IERiGŻ-PIB, Warszawa 2010.
• 9. Mynarski S.: Analiza danych rynkowych i marketingowych z wykorzystaniem programu Statistica. Akademia Ekonomiczna, Kraków 2003.
• 10. Mynarski S.: Praktyczne metody analizy danych rynkowych i marketingowych. Kantor Wydawniczy Zakamycze, Kraków 2000.
• 11. RI/CC 882 Rev. 8.1. Definitions of Variables used in FADN standard results. European Commission. Brussels, 12 April 2007.
• 12. Skarżyńska A., Goraj L., Ziętek I.: Metodologia SGM „2002” dla typologii gospodarstw rolnych w Polsce. IERiGŻ-PIB, Warszawa 2005.
• 13. STATISTICA − przewodnik. StatSoft, Kraków 2008.
• 14. Steczkowski J., Zeliaś A.: Analiza wariancyjna i kowariancyjna w badaniach ekonomicznych. PWE, Warszawa 1982.
• 15. The model estimating milk production costs and margins on the basis of FADN data. European Commission. Brussels, March 2010.

Uwagi

PL

Rekord w opracowaniu