Wskaźniki kosztowe w indywidualnych gospodarstwach rolniczych

Abstract

The paper presents the cost-analysis carried out in agricultural farms in relation to cropland area and the level of debts. The analysis were conducted for 2005. The researches were executed for individual agricultural farms in Mazowsze and Podlasie regions. The highest participation of production costs in revenues was noticed in farms with the smallest cropland area and the lowest level of debts. This results in higher cost absorption of the agriculture production, as well as the lack of modern machines which could contribute to decrease of production costs. In the smallest farms, which have had high level of debts, the production cost in relation to work counted per hour was the highest, which is due to work engagement of whole farmer’s family. The participation of farming costs in amount of all costs was decreasing together with the height cropland area. The highest participation of depreciation in production costs was observed in the group of the smallest farms, which owns very depreciated fixed assets