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Impact of direct payment reform of CAP 2014–2020 on the economy of agricultural enterprises in Slovakia

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Toth M., Prevuznakova J., Serences P.

Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Polityki Europejskie, Finanse i Marketing

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2012

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nr 07[56]

New Common Agricultural Policy (CAP) in 2014-2020 introduces the changes in direct payments. Progressive reduction and capping of the payment will have impact mainly on big enterprises managing large land area. This is a reality in the Czech Republic and Slovakia. The paper is devoted to quantify and model the impact of forthcoming changes on the management of farms in Slovakia. As the results in chosen enterprises in Slovakia proved, these changes have a negative effect on the enterprises which are mainly the large ones with the low sales as well as the small salaries paid per hectare in comparison with the rest of the companies in Slovakia. In sense of effectiveness and rural development we do consider planned changes in direct payments as rational.

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Benchmark values for liquidity ratios in Slovak agriculture

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Toth M., Cierna Z., Serences P.

Acta Scientiarum Polonorum. Oeconomia

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2013

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tom 12

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nr 3

The primary goal of the paper is to state the financial benchmark values for liquidity ratios in Slovak agriculture. Authors measured liquidity with current ratio, quick ratio and cash ratio which are the traditional way of liquidity measurement. Using descriptive statistics authors describe the liquidity performance of more than 1,100 enterprises in each period in 2004–2011. Based on the results authors can conclude that the common recommended values for liquidity ratios cannot be used for agriculture. The overall liquidity in agriculture is much lower and therefore the results presented in this article can be used as a benchmark for individual enterprises comparison.

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Application of selected debt ratios on Slovak agricultrure

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Prevuznakova J., Serences P., Rabek T.

Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Polityki Europejskie, Finanse i Marketing

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2013

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nr 10[59]

The company can be funded from a variety of sources such as foreign or own capital. This article will be devoted to the analysis of foreign sources of funding in the agricultural sector for selected years while specific ratios have been selected. Ratio of debt is in general a ratio of outputs of each balance sheet and profit and loss statement of a company with the regard to the items which are characterizing the actual debt. Based on it is possible to monitor and analyze the financial resources of the company. Hence it is the ratio of equity and foreign capital in the business, while this situation has of course an impact on corporate financial stability, but also on the return on equity, debt or credit. For the purposes of developing this article it has been worked with the data of Slovak agriculture companies in the chosen period of 2004- 2011. We assume that farms will use the optimal proportion of debt and equity capital.

Ograniczanie wyników

2 Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Polityki Europejskie, Finanse i Marketing

1 Acta Scientiarum Polonorum. Oeconomia

3 Serences P.

2 Prevuznakova J.

2 Toth M.

1 Cierna Z.

1 Rabek T.

2 2013

1 2012

Impact of direct payment reform of CAP 2014–2020 on the economy of agricultural enterprises in Slovakia

Benchmark values for liquidity ratios in Slovak agriculture

Application of selected debt ratios on Slovak agricultrure