Płynność finansowa gospodarstw mlecznych o zróżnicowanej skali produkcji
The financial viability of dairy farms of various scale of production
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2014, vol., nr 106, s. 111-120
Streszczenie
The work concerns the liquidity of dairy farms of various scale. The empirical data comes from Polish FADN for years 2004–2009. The article examines the share of fixed assets in total assets, the equity in total liabilities, the share of short-term loans in total liabilities, current ratio and liquidity ratio fast. It was observed, among others, that all of the groups of farms systematically limited the role of external financing (debts).