PL
Gospodarstwo wiejskie obejmuje zarówno działalność gospodarstwa rolniczego, jak i związanego z nim bezpośrednio gospodarstwa domowego. Tak rozumiane gospodarstwo wiejskie odpowiedzialne jest za realizację celów ekologicznych (w ramach gospodarstwa rolniczego), społecznych (w ramach gospodarstwa domowego) i stanowi podstawę rachunku ekonomicznego dla podejmowanych decyzji finansowych (ekonomicznych) odnoszących się do całości.
EN
In the article there was presented the rural farm definition understood as an economic unit comprising of- on the one side - agricultural farm (enterprise), and the other side - household property. Within that definition we perceive the obtained results from the point of natural person (rural family). For correct profit and losses account in that case, besides the traditional net profit account within financial accountancy, it is necessary to calculate also an economic result within the economic accounting system (economic profit). Thus the most important criterion for evaluation of obtained results should be family profit from the rural farm, consisting of the farm profit and other private incomes (outside agriculture) of the farm family. When there existed possibility of engaging of the production factors (land, labour, capital) outside agriculture, then results obtained should be also incorporated in the economical account of the farm results within the economic accountancy.