Znaczenie płynności finansowej w gospodarstwach rolniczych z województwa lubelskiego

Abstract

The paper presents the opinions of farmers from the Lublin on the importance of financial liquidity for agricultural farms. Owners of farms surveyed recognized the importance of the ability to regulate short-term liabilities primarily because they have financial liquidity is associated with a sense of financial security. Farmers control the level of liquidity primarily by monitoring cash inflows and outflows due to the time of settling liabilities and collection of receivables. It was also found that the main way to maintain financial liquidity on the farms is to reduce the expenditure of money. Farmers plan to maintain the financial liquidity of such by controlling the size of current liabilities and to maintain a safe level of cash.