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1

Food safety management maturity and production profitability

100%
Lisiecka K., Sztajerska D.
Towaroznawcze Problemy Jakości. Polskie Towarzystwo Towaroznawcze
|
2018
|
nr 2
2
Artykuł dostępny w postaci pełnego tekstu - kliknij by otworzyć plik
Content available

Financial efficiency of breeding and trade of lupine seeds in Poland

75%
Jerzak M. A.
Annals of the Polish Association of Agricultural and Agrobusiness Economists
|
2019
|
tom 21
|
nr 1
This paper presents some partial results of a study on the financial consequences of lupine breeding in Poland, as well as market conditions for seed trade. Analysis also covers the impact of breeding fees on the financial performance of this business. The research procedure was based on a case study of two domestic plant-breeding companies. The study includs the analysis of funding sources used for lupine seed breeding and the potential financial outcomes of this activity. The plant-breeding companies, covered by this study, are owned by the State Treasury and are organized so that the breeding department is part of a larger agricultural undertaking engaged in multiple production activities. Therefore, accounting data of these undertakings was used in order to determine the economic performance of the breeding department. Also, direct interviews were conducted with breeding department employees and top-level managers. A simulation calculation was also performed under the assumption that the breeding department is an independent undertaking which settles its accounts with the holding on a commercial basis. Therefore, the breeding department was assumed to sell intellectual property consisting of seed fraction “E.” The plant-breeding company is also a sort of seed company which sells the marketable seed fraction K. In summary, lupine breeding is concluded to be a highly profitable business, provided that the plant-breeding departments fully settle their accounts internally and that the breeding fees from seed companies are fully collectable. The development and production potential identified in this study suggests these plants could be used to increase national self-sufficiency in vegetable protein.
3
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The financial effects of investments realised under sustainable development - a case of a Polish company representing the rendering industry

75%
Lapinska J., Huterska A., Lapinski P.
Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu
|
2017
|
tom 19
|
nr 1
The paper illustrates the introduction of ecological innovations by a Polish company operating within the rendering industry. The investment resulted not only in the management of large amounts of waste, but also enabled their re-use, thus contributing to environmental protection. However, this is not the only effect of the investments. An improved innovative production process enabled the company to improve its financial situation and, consequently, to gain the position of one of the leaders in the rendering industry in Poland. The methods applied in the research included a descriptive method, a case study method, a personal interview and ratio analysis of financial statements from the examined company. The study used data and materials provided by the company.
4
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Financial efficiency of cooperative banks led by women in Poland

75%
Juszczyk S., Idasz-Balina M.
Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu
|
2017
|
tom 19
|
nr 3
The main objective of the study was to determine whether the fact that the chairpersons of the boards of cooperative banks in Poland are women, it affects the financial performance of these banks. The study used data for the years 2010-2014 from 40 cooperative banks in Poland. In the course of the study, it was found that the banks managed by women are significantly smaller than men’s managed banks, and hence the financial result is generally lower. However, the financial performance ratios in these banks were generally higher. Smaller banks are generally in rural areas, and banks with a larger total balance sheet are usually located in urban areas.
5
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Macroeconomic conditions of the financial efficiency of food industry enterprises

63%
Juszczyk S., Balina R., Bak M., Juszczyk J.
Economic and Regional Studies
|
2020
|
tom 13
|
nr 4
6

Wplyw obszaru gospodarstwa i zmian w jego organizacji na efektywnosc finansowa

51%
Lelusz H., Kowalewski M.
Acta Academiae Agriculturae ac Technicae Olstenensis. Oeconomica
|
1996
|
nr 33
45-51
The paper presents the results of the research conducted in 1994 in 15 farms chosen at random, situated in North-Eastern Poland. Considering detailed everyday book records made by farmers the influence of" farm area and its changes on the economic results achieved by the farms was determined.
7

Poziom efektywności finansowej w przedsiębiorstwach wielkoobszarowych

51%
Jarka S.
Acta Scientiarum Polonorum. Oeconomia
|
2009
|
tom 08
|
nr 4
8

Koszty jakosci jako miernik efektywnosci

38%
Kister A.
Problemy Jakości
|
2003
|
tom 35
|
nr 07
13-17
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