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Paper analysed both the volume and value of inventories of final goods produced by private farms. For all the cereals a positive association was observed between stock quantity and utilized agricultural area, particularly strong in the case of cereals based on intensive production methods. Adversely, stock volumes estimated for all remaining farm products were higher in smaller holdings. Total cereal stocks in quantitative terms were also positively related to other variables, such as farm income per 1 ha agricultural land and soil quality. For other groups of stocks, their volume was decreasing with the rise in farm income, the evidence particularly strong in the case of hay and root plants inventories. The results of analysis indicate that stock volumes depend on farm type, relation that might be explained by different production technologies applied on farms of selected types. On the other hand, there have been observed similar values of final products inventories on particular farm types. Moreover, area differentiation between holdings of particular farm type did not cause the differences in stock of farm products in value terms when considered both per holding and per 1 ha agricultural land.
The aim of the paper was to analyze economic and financial outputs in relation to profitability of assets. In the group of farms with the highest profitability of assets, the highest level of land profitability, economic work efficiency and profitability of equity was observed. Farms with average or the highest level of assets profitability were also these with the highest accounting liquidity. The period of stocs turnover was the shortest in farms with the highest asset profitability. Comparing with other sectors, the period of stocs turnover was relativly long. The level of liabilities in farms was low. The managers of analyzed farms preferred prudent financial policy.
W opracowaniu przedstawiono założenia, podstawowe pojęcia i przydatność standardu rachunkowości MSR 41 w rolnictwie.
In the paper the analysis of the relationship between economic results and the level of the material outlays’ concentration in private farms is presented. In general, farms with the highest level of the material outlays’ concentration were characterized by the highest profitability of land, while in the group of the lowest level of those outlays the profitability was the lowest. In the case of the productivity of land relationships were similar to the case of its profitability. Social and economic efficiency of labour was higher in the group of farms with the highest level of material outlays, what shows that resources and labour outlays were used effectively. In general farms with an average level of material outlays were characterized by the highest profitability of sale, while farms with the highest outlays were characterized by the lowest profitability. It may show that the effectiveness of material outlays decrease with the growth by unit of the level of outlays. One of possible reasons for that tendency, in comparison with the highest profitability of land in the third group of farms, is using purchased materials for the broader scale, what makes farms independent on their resources of land.
In the paper the analysis of the relationship between values of reserves and the level of agricultural income, the share of cereals in the sown area and the placing of livestock is presented. There is also evaluated the profitability of the activity of these farms depending on values of provisions. The structure of reserves in private farms and large territory farms in 2000 based on quarterly data is also presented. It is affirmed that with the growth of agricultural income the values of reserves increased. The values of reserves were also highest in the farms with highest share of cereals in the sown area. Simultaneously, with the increase of values of reserves the profitability of the activity of farms increased. Cereals dominated in the structure of reserves within all groups of farms in the ends of quarters of the year 2000. Moreover, with the exception of third quarter, the share of cereals in individual groups of farms was stable. In case of another reserves this relationship wasn’t observed. In the reserves of bought production factors the reserves of mineral fertilizers and crop protection chemicals dominated. In most cases the management of farms evaluated cooperation with bought production factors deliverers as very good and good.
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