The paper is concentrated on economic efficiency and legal structure in large-area agricultural enterprises. It brings forward equipping enterprises in essential factors of production as well as their economic results. The main purpose of the study was to examine whether the legal form of the large enterprise would affect its economic efficiency. The results of the analysis proved that civil companies were the most prosperous. The choosing this form creates the opportunities for agricultural sector to reduce labour costs, what directly affects achieved economic effectiveness.
Przeprowadzono analizę rentowności kapitału własnego 11 cukrowni w latach 2000 - 2004. Na tej podstawie dokonano oceny sytuacji finansowej badanych cukrowni.