Just, Małgorzata (Katedra Finansów i Rachunkowości, Uniwersytet Przyrodniczy w Poznaniu)
Inwestycje rzeczowe w gospodarstwach rolnych w województwie wielkopolskim w latach 2009–2011
Tangible investments on farms in Wielkopolskie voivodship in 2009–2011
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2013, vol., nr 103, s. 29-39
In Poland in recent years can be observed regional differences in investment activity among farmers. The largest capital expenditures in 2009–2011 were recorded in Mazowieckie and Wielkopolskie voivodships. Thus the aim of this study is to try to characterize the tangible investments among agricultural holdings in Wielkopolskie voivodship in 2009–2011. Results of this study indicate that the expenditures in farms were directed in the first instance on machinery and equipment, regardless of the area of farms. In terms of value as well, dominated spending on machinery and equipment in each group of farms, with the highest percentage of expenditure on this type of investment allocate small farms (9– –20 ha).