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Autor	Elwira Laskowska, Kamil Stefański
Tytuł	Determinanty zróżnicowania regionalnego cen gruntów rolnych w Polsce
Title	Determinants of Regional Differentiation of Agricultural Land Prices in Poland
Słowa kluczowe	cena gruntów rolnych, zróżnicowanie regionalne, Polska
Key words	price of agricultural land, regional differentiation, Poland
Abstrakt	Celem badań zaprezentowanych w niniejszym artykule była próba wyjaśnienia regionalnego zróżnicowania cen gruntów ornych w Polsce w 2018 roku w aspekcie uwarunkowań przyrodniczo-ekonomicznych, wynikających zarówno z czynników charakteryzujących wielkość, strukturę i jakość gruntów, jak również poziomu rozwoju gospodarczego i potencjału rolniczego poszczególnych województw. W badaniach zastosowano analizę jakościową i ilościową danych statystycznych GUS. Wyniki przeprowadzonej analizy potwierdziły zróżnicowanie regionalne uwarunkowań przyrodniczo-ekonomicznych oraz poziomu cen i czynszów dzierżawnych na rynku gruntów rolnych w Polsce. Wśród zmiennych wyjaśniających zróżnicowanie cen gruntów znalazły się wskaźniki charakteryzujące jakość zasobu gruntów rolnych, ich dochodowość oraz potencjał rolniczy danego regionu.
Abstract	The aim of the research presented in this article was an attempt to explain the regional differentiation of arable land prices in 2018 in terms of natural and economic conditions, resulting both from factors characterizing the size, structure and quality of land, as well as the level of economic development and agricultural potential of individual voivodeships. The research used qualitative and quantitative analysis of Polish Statistical Office data. The results of the analysis carried out confirmed the regional differentiation of natural and economic conditions as well as the level of prices and rents on the agricultural land market in Poland. The variables explaining the differentiation in land prices include indicators characterizing the quality of the agricultural land resource, its profitability and the agricultural potential of a given region.
Cytowanie	Laskowska E., Stefański K. (2021) Determinanty zróżnicowania regionalnego cen gruntów rolnych w Polsce.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 3: 41-54
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Pełny tekst	PRS_2021_T21(36)_n3_s41.pdf

Autor	Lesia Voliak
Tytuł	Analytical assessment of sunflower production in ukraine
Title
Słowa kluczowe	sunflower, production, area, yield, market, profitability, index analysis
Key words
Abstrakt	The article considers the current state of sunflower production in Ukraine. The main indicators of the industry, the dynamics of changes in the area of sunflower crops, yield and profitability are analyzed. The main factors influencing the production of sunflower using index analysis have been studied. The regional structure of sunflower production is considered with the separation of groups of enterprises by organizational form. Ukrainian enterprises are provided with proposals to increase the level of industry development and production.
Abstract
Cytowanie	Voliak L.
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Pełny tekst	TIRR_2021_n16_s101.pdf

Autor	Stefaniia Belinska, Ondrej Beňuš, Peter Bielik, Miriam Buliková
Tytuł	EVALUATING THE IMPACT OF TAX POLICY ON THE ASSETS OF AGRICULTURAL ENTERPRISE
Title
Słowa kluczowe	agricultural enterprise, tax, tax burden, tax implications, tax policy
Key words
Abstrakt	Every taxpayer is obliged to pay tax on their profits, but if taxpayers feel that the government is opaque and ineffective with their taxes, their willingness to pay taxes is reduced. At the same time, the higher the tax rate for tax subjects, the lower their interest in paying taxes. The optimal tax burden should be a burden that encourages people to work and stimulate businesses to create value. Each state seeks to maximize tax revenues as part of its tax policy, while at the same time ensuring that the tax system does not interfere with the economy or negatively affect the business environment. The state strives to maintain the most optimal state tax system and to support the market economy and competitiveness. Therefore, the state must have a tax administration that can collect taxes efficiently, and consequently, the tax system in the state should be such that the redistribution of collected taxes will be as efficient and fair as possible. The main goal of the article is to examine the dependence of tax policy on the agricultural business economy and find an effective variant of enterprise income taxation, which should have a positive impact on the business activity and competitiveness of companies in the selected sector of the economy and such taxation still would be beneficial for the state. The article will also set out some hypotheses based on the gained theoretical knowledge, as well as on the set research question.
Abstract
Cytowanie	Belinska S., Beňuš O., Bielik P., Buliková M.
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Pełny tekst	ESARE_2021_n5_s22.pdf

Autor	Zuzana Bajusová, Ľudmila Dobošová, Ľubomír Gurčík, Jana Ladvenicová
Tytuł	FINANCIAL CONTROLLING AND LIQUIDITY MANAGEMENT IN AGRICULTURAL ENTERPRISES IN THE SLOVAK REPUBLIC
Title
Słowa kluczowe	liquidity, indicators, agricultural companies, financial controlling
Key words
Abstrakt	Controlling as an in-house management system is not only focused on profit management and cost control,in a selected region of the Slovak Republic. Liquidity is the ability of a company to transform assets into money and pay its liabilities on time. Effective financial management is one of the basic tasks of financial control. The main source of information for this control is the financial statement of companies. Based on the data from the financial statements of agricultural enterprises operating in the Nitra Region, we quantified and evaluated the development of current, quick, and cash ratio liquidity, as well as credit less and corrected liquidity for the period 2015–2019. The Nitra Region is one of the regions where agricultural activity has favourable conditions for its development. We analysed a total of 149 farms. From the point of view of the legal form, agricultural cooperatives show more favourable results of ʽclassic’ and credit fewer liquidities in all years. On the contrary, from the point of view of the calculation of corrected liquidities, which take into account the binding of selected items of assets and liabilities, trading companies achieve better results than agricultural cooperatives.
Abstract
Cytowanie	Bajusová Z., Dobošová Ľ., Gurčík Ľ., Ladvenicová J.
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Pełny tekst	ESARE_2021_n5_s29.pdf

Autor	Rolan Albornoz, Stanislava Kontsevaya, Svetlana Kontsevaya, Luboš Smutka
Tytuł	METHODOLOGY FOR ESTIMATION THE EFFICIENCY OF AGRICULTURAL LAND IN RUSSIAN FEDERATION
Title
Słowa kluczowe	land assets, economic efficiency, ecological efficiency, criteria, methods, soil quality
Key words
Abstrakt	Paper devoted estimation of the efficiency of agricultural land in the Russian Federation. Land is the main production factor in agriculture, hence it is important to know the effective usage of land. Land efficiency could be evaluated in different ways. In this paper, it was suggested to use as factors – feed units received from 1 ha arable land, amount of growing production in fair price in 1 ha, gross and net profit per 1 ha. Also, methodology suggested calculating potential yield and the potential cost of arable land, using a score of soil quality. The paper aims to suggest a methodology of economic efficiency. Case study base on agricultural company Kolos, Russia.
Abstract
Cytowanie	Albornoz R., Kontsevaya S., Kontsevaya S., Smutka L.
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Pełny tekst	ESARE_2021_n5_s56.pdf

Autor	Nazli Ceylan
Tytuł	Policy Assessment of Wheat Production in Turkey
Title	Policy Assessment of Wheat Production in Turkey
Słowa kluczowe	policy analysis matrix, wheat production, Turkey
Key words	policy analysis matrix, wheat production, Turkey
Abstrakt	Turkey plays a significant role in global wheat trade, importing wheat grain and exporting processed wheat products such as pasta, flour and biscuits. Wheat growing areas in Turkey have shown a decrease of about 10% over the last decade. Although an increase in yields keeps the production amount in balance, policies toward the wheat sector have reached a more critical point due to an increasing population and growing demand on the wheat flour sector. In this study, the profitability and sustainability of the sector were analyzed by using the Policy Analysis Matrix (PAM) approach, and by examining the effects of the policies that have been applied on the wheat market recently. According to the PAM results, domestic wheat prices are higher than world prices due to existing policies and the wheat sector is not competitive without support.
Abstract	Turkey plays a significant role in global wheat trade, importing wheat grain and exporting processed wheat products such as pasta, flour and biscuits. Wheat growing areas in Turkey have shown a decrease of about 10% over the last decade. Although an increase in yields keeps the production amount in balance, policies toward the wheat sector have reached a more critical point due to an increasing population and growing demand on the wheat flour sector. In this study, the profitability and sustainability of the sector were analyzed by using the Policy Analysis Matrix (PAM) approach, and by examining the effects of the policies that have been applied on the wheat market recently. According to the PAM results, domestic wheat prices are higher than world prices due to existing policies and the wheat sector is not competitive without support.
Cytowanie	Ceylan N. (2020) Policy Assessment of Wheat Production in Turkey.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 20(35), z. 2: 4-11
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Pełny tekst	PRS_2020_T20(35)_n2_s4.pdf

Autor	Mekonnen Yitayaw
Tytuł	Effect of Outreach on Financial Sustainability and Profitability of Saving and Credit Cooperatives in Eastern Ethiopia
Title	Effect of Outreach on Financial Sustainability and Profitability of Saving and Credit Cooperatives in Eastern Ethiopia
Słowa kluczowe	Eastern Ethiopia; financial sustainability; outreach; profitability; SACCOs
Key words	Eastern Ethiopia; financial sustainability; outreach; profitability; SACCOs
Abstrakt	This study scrutinized the effect of outreach on financial sustainability and profitability of SACCOs in Eastern Ethiopia using balanced panel data from 33 SACCOs over the period of 2017-2019. Quantitative approach and explanatory design were employed to realize the stated objective. This study used secondary data sources, mainly audited financial statement of the SACCOs, in the study period. The analysis revealed that SACCOs in Eastern Ethiopia are profitable but not financially sustainable. Random effect model results show that gross loan to asset ratio, yield on gross loan portfolio, managerial and operational efficiency has statistically significant and positive effect on the financial sustainability of SACCOs, while average loan size has statistically significant but negative effect. Likewise, gross loan to asset ratio, managerial efficiency, and average loan size has statistically significant and positive effect on the profitability of SACCOs in Eastern Ethiopia. However, the portion of women borrowers and number of active borrowers has statistically significant but negative effect on the profitability of the SACCOs in the study area. Finally, the study suggests that increasing the number of borrowing clients and sales volume (loan portfolio) could benefit SACCOs in Eastern Ethiopia from economics of scale.
Abstract	This study scrutinized the effect of outreach on financial sustainability and profitability of SACCOs in Eastern Ethiopia using balanced panel data from 33 SACCOs over the period of 2017-2019. Quantitative approach and explanatory design were employed to realize the stated objective. This study used secondary data sources, mainly audited financial statement of the SACCOs, in the study period. The analysis revealed that SACCOs in Eastern Ethiopia are profitable but not financially sustainable. Random effect model results show that gross loan to asset ratio, yield on gross loan portfolio, managerial and operational efficiency has statistically significant and positive effect on the financial sustainability of SACCOs, while average loan size has statistically significant but negative effect. Likewise, gross loan to asset ratio, managerial efficiency, and average loan size has statistically significant and positive effect on the profitability of SACCOs in Eastern Ethiopia. However, the portion of women borrowers and number of active borrowers has statistically significant but negative effect on the profitability of the SACCOs in the study area. Finally, the study suggests that increasing the number of borrowing clients and sales volume (loan portfolio) could benefit SACCOs in Eastern Ethiopia from economics of scale.
Cytowanie	Yitayaw M. (2020) Effect of Outreach on Financial Sustainability and Profitability of Saving and Credit Cooperatives in Eastern Ethiopia.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 20(35), z. 2: 51-69
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Pełny tekst	PRS_2020_T20(35)_n2_s51.pdf

Autor	Andrii Doronin, Olena Polishchuk, Vitalii Vitalii
Tytuł	Ecological-economical aspects of the use of nutritiousresidues of agricultural crops in various business entities
Title
Słowa kluczowe	food economy, elements of nutrition, renewable sources of energy, bio-fuel, straw,granules, ecology, efficiency, competitive ability
Key words
Abstrakt	The paper covers the analysis of the development of the crop output market inUkraine which ensures both food security of the country and the production of alternative fuel.The preconditions of negative changes in agriculture of Ukraine were studied. High profitabilityof corn and sunflower production encourages producers to increase their sown areas. Theanalysis of the production of some agricultural crops was made in the years of 2000–2019.The challenge of the use of nutritious residues of agricultural crops is discussed in the paper.The estimation of the production efficiency of some kinds of agricultural products at farmenterprises of Ukraine for the period of 2009–2019 was made. Some ecological-economicalaspects of the use of nutritious residues of agricultural crops to balance mineral crop nutritionand to manufacture bio-fuel were suggested.
Abstract
Cytowanie	Doronin A., Polishchuk O., Vitalii V.
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Pełny tekst	TIRR_2020_n14_s81.pdf

Autor	Małgorzata Błażejowska
Tytuł	Social entrepreneurship in rural areas as illustrated by social cooperatives in Poland’s Masovian Voivodeship
Title	Funkcjonowanie przedsiębiorczości społecznej na obszarach wiejskich na przykładzie spółdzielni socjalnych województwa mazowieckiego
Słowa kluczowe	social cooperatives, rural areas, Masovian Voivodeship
Key words	spółdzielnie socjalne, obszary wiejskie, woj. Mazowieckie
Abstrakt	This paper aims to present the social cooperative movement in Poland’s rural areas as illustrated by social cooperatives operating in rural communes of the Masovian Voivodeship. Of the 32 units operating at least since 2014, only 10 have remained on the market. Based on the National Court Register data, the study examined activity profiles, employment levels, activity periods, founding entities and financial situations by using the method of indicators of dynamics and return on sales (ROS). Cooperatives were selected with regard to the legal nature of their founders in order to indicate any differences. The cooperatives established by legal persons had a stable financial situation in the case of 80% of the analysed entities. All of them recorded an increase in revenues in comparison to the year before and 80% of them reported a profit and a positive ROS. 80% of the entities established by natural persons generated a loss from conducted activities and a negative ROS in the last three years of conducted activities. The research results showed that the greatest chances for development were found in cooperatives that were established by legal persons and which rendered services of general interest.
Abstract	Celem artykułu jest przedstawienie przedsiębiorczości społecznej na obszarach wiejskich na przykładzie spółdzielni socjalnych mających siedzibę w gminach wiejskich woj. mazowieckiego. Ustalono, że spośród 32 jednostek funkcjonujących co najmniej od 2014 roku, na rynku utrzymało się tylko 10. Na podstawie danych z KRS zbadano profil działalności, poziom zatrudnienia, okres prowadzenia działalności, podmioty założycielskie oraz sytuację finansową przy wykorzystaniu metody indeksów dynamiki oraz wskaźnika rentowności sprzedaży (ROS). Wyodrębniono spółdzielnie pod względem podmiotowości prawnej założycieli, celem wskazania różnic. Wśród podmiotów założonych przez osoby prawne występuje stabilna sytuacja finansowa dla 80% analizowanych jednostek. We wszystkich z nich nastąpił wzrost przychodów w porównaniu do roku ubiegłego a 80% z nich odnotowała zysk oraz dodatni ROS. Spośród spółdzielni założonych przez osoby fizyczne 80% wykazało stratę z prowadzonej działalności oraz ujemny ROS w trzech ostatnich latach prowadzonej działalności. Wyniki badań wykazały, że największe szanse na rozwój mają spółdzielnie socjalne założone przez osoby prawne i świadczące usługi użyteczności publicznej.
Cytowanie	Błażejowska M. (2020) Social entrepreneurship in rural areas as illustrated by social cooperatives in Poland’s Masovian Voivodeship .Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 24(73): 20-30
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Pełny tekst	PEFIM_2020_n73_s20.pdf

Autor	Agnieszka Cyburt, Agnieszka Gałecka
Tytuł	THE EFFICIENCY OF PRODUCTION FACTORS ON AGRICULTURAL FARMS OF THE VISEGRAD GROUP
Title	Efektywność wykorzystania czynników produkcji w gospodarstwach rolniczych państw grupy wyszehradzkiej
Słowa kluczowe	effectiveness, agricultural farms, FADN, Visegrad Group
Key words	efektywność, gospodarstwa rolne, FADN, grupa Wyszehradzka
Abstrakt	The objective of the study was to determine the effectiveness of the use of production factors on farms of the Visegrad Group countries. The research covered farms participating in the European system for collecting accounting data from FADN (Farm Accountancy Data Network) farms. Under the main objective, an assessment was made of the productivity and profitability of land, labour and capital. The research period covered the years 2014-2017. Based on the analyses that was conducted, it was found that the most effective use of land resources was on farms in Hungary and Poland, and the least effective in Slovakia. Considering labour and capital productivity, the highest results were achieved by farms in the Czech Republic and Slovakia, while the lowest by Polish farms. On the other hand, Hungarian farms were characterized by the highest profitability of labour and return on assets, where the analysed indicators were higher than the EU average.
Abstract	Celem opracowania było określenie efektywności wykorzystania czynników produkcji w gospodarstwach rolniczych państw Grupy Wyszehradzkiej. Badaniami objęte zostały gospodarstwa uczestniczące w europejskim systemie zbierania danych rachunkowych z gospodarstw rolnych FADN (Farm Accountancy Data Network). W ramach celu głównego dokonano oceny produktywności i dochodowości ziemi, pracy i kapitału. Okres badawczy obejmował lata 2014-2017. Na podstawie przeprowadzonych analiz stwierdzono, że najefektywniej zasoby ziemi były wykorzystywane na Węgrzech i w Polsce, zaś najmniej efektywnie na Słowacji. Biorąc pod uwagę produktywność pracy i kapitału najwyższe wyniki osiągnęły gospodarstwa z Czech i Słowacji, zaś najniższe gospodarstwa polskie. Natomiast najwyższą dochodowością pracy i majątku charakteryzowały się gospodarstw węgierskie, gdzie analizowane wskaźniki były wyższe od średniej w UE.
Cytowanie	Cyburt A., Gałecka A. (2020) THE EFFICIENCY OF PRODUCTION FACTORS ON AGRICULTURAL FARMS OF THE VISEGRAD GROUP.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 24(73): 70-80
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Pełny tekst	PEFIM_2020_n73_s70.pdf

Autor	Heorhiy Cherevko, Iryna Cherevko
Tytuł	Efficiency of Niche Agriculture in Ukraine
Title	Efficiency of Niche Agriculture in Ukraine
Słowa kluczowe	niche agriculture, efficiency, prospects and barriers to development
Key words	niche agriculture, efficiency, prospects and barriers to development
Abstrakt	The deepening of the dualization of Ukraine's agriculture into "large" and "small" producers force the latters to search opportunities for competitive opposition to the firsts by intensive development of niche agriculture. The purpose of the study is to present the efficiency of niche agriculture in Ukraine, describing the main features of this branch and anticipating prospects and barriers to stable development. There are few scientific publications on this topic so far, so their use in the study was quite limited. Materials of specialized scientific conferences and publications of materials of practitioners are more widely used. The research methodology includes general methods (monographic, induction and deduction, analysis and synthesis, scientific generalization and abstraction) as well as economic research methods (comparisons, indexes). The results show, that niche agriculture in Ukraine is especially relevant for small farms, which can increase profitability not because of the number of products, but because of its niche character. Niche agriculture has advantages and disadvantages, so there is no reason to absolutize it as a panacea for all the problems of the small producers. The barriers to develop niche agriculture in Ukraine: the lack of the culture of consumption, of technology and of knowledge of niche products marketing.
Abstract	The deepening of the dualization of Ukraine's agriculture into "large" and "small" producers force the latters to search opportunities for competitive opposition to the firsts by intensive development of niche agriculture. The purpose of the study is to present the efficiency of niche agriculture in Ukraine, describing the main features of this branch and anticipating prospects and barriers to stable development. There are few scientific publications on this topic so far, so their use in the study was quite limited. Materials of specialized scientific conferences and publications of materials of practitioners are more widely used. The research methodology includes general methods (monographic, induction and deduction, analysis and synthesis, scientific generalization and abstraction) as well as economic research methods (comparisons, indexes). The results show, that niche agriculture in Ukraine is especially relevant for small farms, which can increase profitability not because of the number of products, but because of its niche character. Niche agriculture has advantages and disadvantages, so there is no reason to absolutize it as a panacea for all the problems of the small producers. The barriers to develop niche agriculture in Ukraine: the lack of the culture of consumption, of technology and of knowledge of niche products marketing.
Cytowanie	Cherevko H., Cherevko I. (2020) Efficiency of Niche Agriculture in Ukraine.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 20(35), z. 4: 18-28
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Pełny tekst	PRS_2020_T20(35)_n4_s18.pdf

Autor	Jurij Klapkiv
Tytuł	GLOBAL AREAS OF AGRARIAN BUSINESS DEVELOPMENT
Title
Słowa kluczowe	food security, pandemic, poverty, reduction of profitability, strategic development goals, global environment, food security indicators, consumer price index
Key words
Abstrakt	The following research methods are used to achieve this goal: theoretical synthesis, analysis, abstract and logical - to reveal the relationship of the global food crisis in the context of achieving food security goals; interpretation and comparison - to determine the prospects for improving food security; tabular and graphical - for a visual representation of food security in the world. It has been established that food security is an objective necessity for human development. Its provision is a guarantee of regular access of the population to high-quality food necessary for leading an active and healthy life. Taking into account the analysed indicators of food security, reserves have been identified for improving the growth of food security in the strategy of sustainable development of Ukraine and the world. A cumulative interrelated analysis of pandemic and post-pandemic poverty growth, declining profitability, and price differentiation in food security has been conducted. The assessment of divergent changes in the food sector of Ukraine and other countries is carried out taking into account the challenges of the environmental environment. The results of the study on food security can be used in the management of the economy and the agro-industrial sector as one of the goals of sustainable development.
Abstract
Cytowanie	Klapkiv J.
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Pełny tekst	ESARE_2020_n4_s61.pdf

Autor	Dorota Komorowska
Tytuł	Wyniki produkcyjne i ekonomiczne gospodarstw nastawionych na produkcję zwierzęcą
Title	Production and Economic Results of Farms focused on Animal Production
Słowa kluczowe	produkcja zwierzęca, wyniki produkcji rolniczej, efektywność gospodarowania zasobami w rolnictwie
Key words	animal production, results of agricultural production, resource efficiency in agriculture
Abstrakt	Celem opracowania jest ocena wyników gospodarowania zasobami produkcyjnymi w gospodarstwach nastawionych na produkcję zwierzęcą, które były objęte rachunkowością rolną w systemie FADN w 2016 roku. Analizie poddano wyniki produkcyjne i ekonomiczne oraz produktywność i dochodowość zasobów ziemi, pracy i kapitału gospodarstw nastawionych na chów bydła mlecznego, trzody chlewnej oraz bydła rzeźnego, owiec i kóz. Zaprezentowane w opracowaniu wyniki badanych gospodarstw wskazują na znacznie wyższy poziom wyników produkcyjnych i ekonomicznych oraz efektywności gospodarowania zasobami w gospodarstwach trzodowych, zwłaszcza w odniesieniu do gospodarstw prowadzących chów bydła rzeźnego, owiec i kóz, co wynikało z ich większej skali i intensywności produkcji. Gospodarstwa specjalizujących się w chowie bydła rzeźnego, owiec i kóz uzyskały ujemny wynik ekonomiczny, dlatego dopłaty do działalności tego typu gospodarstw warunkowały ich dodatni wynik końcowy oraz efektywność ekonomiczną gospodarowania zasobami.
Abstract	The aim of the study is to assess the results of managing production resources in farms focused on animal production, which were covered by agricultural accounting in the FADN system in 2016. The analysis covered the production and economic results as well as the productivity and profitability of land, labor and capital resources of farms focused on dairy cattle, swine and slaughter cattle, sheep and goats. The results of the researched farms presented in the study point to a significantly higher level of production and economic results as well as resource management efficiency in pig farms, especially in relation to farms keeping cattle for slaughter, sheep and goats, which resulted from their larger scale and intensity of production. Farms specializing in slaughter of cattle, sheep and goats obtained a negative economic result, therefore subsidies for the operation of such farms were conditioned by their positive final result and economic efficiency of resource management.
Cytowanie	Komorowska D. (2019) Wyniki produkcyjne i ekonomiczne gospodarstw nastawionych na produkcję zwierzęcą .Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 1: 68-78
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Pełny tekst	PRS_2019_T19(34)_n1_s68.pdf

Autor	Natalia Wasilewska, Mirosław Wasilewski, Serhiy Zabolotnyy
Tytuł	Financial Sustainability and Value of Joint-Stock Companies from Food Industry in Central and Eastern Europe
Title	Financial Sustainability and Value of Joint-Stock Companies from Food Industry in Central and Eastern Europe
Słowa kluczowe	financial sustainability, value, food industry, Central and Eastern Europe
Key words	financial sustainability, value, food industry, Central and Eastern Europe
Abstrakt	The research presents the analysis of relations between financial sustainability and value of joint-stock companies from food industry in Central and Eastern Europe. Increase of volume of assets, shareholders’ equity and revenues demonstrated an improvement of financial sustainability and resulted in growing valuations of companies in the study period. Sample business entities achieved relatively high liquidity and profitability that proved their financial sustainability in terms of risk and return. At the same time rising operating profit margins and liquidity ratios determined higher enterprise value of joint-stock companies. This emphasized a positive relation between enterprise value and financial sustainability. Joint-stock companies demonstrated a robust capital structure with a minor decrease of corporate debt in 2011-2015. However changes in sources of financing could provoke a trade-off between financial sustainability and enterprise value. According to a regression model factors positively influencing enterprise value included revenue, cash and cash equivalents, operating profit, current liabilities and shareholder’s equity. Stimulating revenue and increasing operating profit as well as maintaining higher cash balances improves financial sustainability while debt extension can significantly deteriorate continuity of business.
Abstract	The research presents the analysis of relations between financial sustainability and value of joint-stock companies from food industry in Central and Eastern Europe. Increase of volume of assets, shareholders’ equity and revenues demonstrated an improvement of financial sustainability and resulted in growing valuations of companies in the study period. Sample business entities achieved relatively high liquidity and profitability that proved their financial sustainability in terms of risk and return. At the same time rising operating profit margins and liquidity ratios determined higher enterprise value of joint-stock companies. This emphasized a positive relation between enterprise value and financial sustainability. Joint-stock companies demonstrated a robust capital structure with a minor decrease of corporate debt in 2011-2015. However changes in sources of financing could provoke a trade-off between financial sustainability and enterprise value. According to a regression model factors positively influencing enterprise value included revenue, cash and cash equivalents, operating profit, current liabilities and shareholder’s equity. Stimulating revenue and increasing operating profit as well as maintaining higher cash balances improves financial sustainability while debt extension can significantly deteriorate continuity of business.
Cytowanie	Wasilewska N., Wasilewski M., Zabolotnyy S. (2019) Financial Sustainability and Value of Joint-Stock Companies from Food Industry in Central and Eastern Europe.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 1: 153-161
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Pełny tekst	PRS_2019_T19(34)_n1_s153.pdf

Autor	Aldona Skarżyńska
Tytuł	Sytuacja ekonomiczna gospodarstw specjalizujących się w uprawach polowych w Polsce na tle wybranych krajów UE
Title	The Economic Situation of Farms Specialized in Field Crops in Poland against Selected EU Countries
Słowa kluczowe	gospodarstwa specjalizujące się w uprawach polowych, wielkość ekonomiczna, efektywność, zadłużenie gospodarstw
Key words	field farms, economic size, efficiency, farm debt
Abstrakt	Celem badań była ocena wyników ekonomicznych i efektywności produkcji w gospodarstwach specjalizujących się w uprawach polowych sklasyfikowanych według wielkości ekonomicznej w pięciu krajach UE, tj. w Polsce, Bułgarii i Rumunii oraz na Litwie i Węgrzech. W badaniach wykorzystano średnie dwuletnie dane FADN EU, tzn. z lat 2015-2016. Zbadano dochodowość ziemi, efektywność produkcji oraz zadłużenie gospodarstw. Średnio w próbie najwyższy dochód bez dopłat na 1 ha UR uzyskano w gospodarstwach rumuńskich, natomiast w bułgarskich odnotowano stratę. W gospodarstwach bułgarskich z klas wielkości ekonomicznej 3-6 i litewskich z klas 1-3 koszty przewyższały wartość produkcji. Podobna sytuacja wystąpiła w gospodarstwach węgierskich i polskich z szóstej klasy wielkości ekonomicznej. Oznacza to, że produkcja była ekonomicznie nieefektywna. Zadłużenie gospodarstw zwiększało się wraz ze wzrostem wielkości ekonomicznej, jednak nie przekroczyło granicznej wartości, za którą przyjmuje się 50%.
Abstract	The aim of the research was to assess economic results and production efficiency in farms specializing in field crops classified by economic size in five EU countries: Poland, Bulgaria, Romania, Lithuania and Hungary. The analysis utilized the average two-year FADN EU data, from 2015-2016. The profitability of land, production efficiency, and farm debt were tested. On average, in the sample, the highest income without subsidies per 1 ha of UAA was obtained on Romanian farms, while on Bulgarian farms a loss was recorded. In Bulgarian farms from economic size classes 3-6 and Lithuanian from classes 1-3, the costs exceeded the value of production. A similar situation occurred in Hungarian and Polish farms from the sixth class of economic size. This means that production was economically ineffective. The debt of farms increased with the increase of economic size, but it did not exceed the limit value for which 50% is assumed.
Cytowanie	Skarżyńska A. (2019) Sytuacja ekonomiczna gospodarstw specjalizujących się w uprawach polowych w Polsce na tle wybranych krajów UE.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 2: 162-173
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Pełny tekst	PRS_2019_T19(34)_n2_s162.pdf

Autor	Marcin Żekało
Tytuł	Economic Results of Winter Wheat and Winter Rye Production in Organic Farms – a Case Study
Title	Economic Results of Winter Wheat and Winter Rye Production in Organic Farms – a Case Study
Słowa kluczowe	organic production, direct costs, profitability, Poland
Key words	organic production, direct costs, profitability, Poland
Abstrakt	Studies on the economics of agricultural production in organic farms are carried out on a small scale but deliver important information about the situation of organic agricultural producers. The aim of this paper is to examine the economic and production results of organic farms cultivating winter wheat and winter rye in relation to the results of conventional farms (by way of case study). The paper used actual accounting data collected in the Agrokoszty system and Polish FADN and direct interviews with organic farmers. For detailed comparison of the economic results the methodology of calculating gross margin was used. When compared to conventional farms, the winter wheat and winter rye production results were weaker in organic farms, and a lower yield of grain was demonstrated. The selling price of organic grain was more favourable only for winter wheat. The surveyed farmers indicate the will to continue organic production. However, it is necessary to develop the organic product market and for further financial support for this production sector.
Abstract	Studies on the economics of agricultural production in organic farms are carried out on a small scale but deliver important information about the situation of organic agricultural producers. The aim of this paper is to examine the economic and production results of organic farms cultivating winter wheat and winter rye in relation to the results of conventional farms (by way of case study). The paper used actual accounting data collected in the Agrokoszty system and Polish FADN and direct interviews with organic farmers. For detailed comparison of the economic results the methodology of calculating gross margin was used. When compared to conventional farms, the winter wheat and winter rye production results were weaker in organic farms, and a lower yield of grain was demonstrated. The selling price of organic grain was more favourable only for winter wheat. The surveyed farmers indicate the will to continue organic production. However, it is necessary to develop the organic product market and for further financial support for this production sector.
Cytowanie	Żekało M. (2019) Economic Results of Winter Wheat and Winter Rye Production in Organic Farms – a Case Study.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 2: 248-255
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Pełny tekst	PRS_2019_T19(34)_n2_s248.pdf

Autor	Irena Augustyńska, Arkadiusz Bębenista
Tytuł	Ekonomiczne aspekty uprawy soi i łubinu słodkiego w Polsce
Title	Economic Aspects of Growing Soybean and Sweet Lupine in Poland
Słowa kluczowe	soja, łubin słodki, koszty uprawy, efektywność ekonomiczna
Key words	soybean, sweet lupine, costs of growing, economic efficiency
Abstrakt	Soja i łubin należą do roślin bobowatych, a ich nasiona są cennym źródłem białka. W związku z tym, ze względu na sukcesywnie rosnącą, w Polsce i innych krajach Unii Europejskiej, produkcję zwierzęcą propagowane jest zwiększanie powierzchni uprawy tych roślin, zwłaszcza w kontekście bezpieczeństwa żywnościowego. Jednak, by rolnicy chętnie prowadzili ich uprawę powinna być ona opłacalna. Celem badań była ocena efektywności ekonomicznej uprawy soi i łubinu słodkiego w gospodarstwach indywidualnych w Polsce. Dane dotyczące produkcji, kosztów bezpośrednich i nakładów związanych z uprawą soi i łubinu zebrano w 2015 i 2017 roku w systemie AGROKOSZTY. Dane o kosztach pośrednich pochodziły z Polskiego FADN. W opracowaniu wykorzystano głównie pionową analizę porównawczą. Wykazano, że w 2017 roku uprawa obu rozpatrywanych gatunków generowała wyższe dochody niż w 2015 roku. Jednakże uprawa łubinu słodkiego była opłacalna w 2015 i w 2017 roku, podczas gdy uprawa soi jedynie w 2017 roku.
Abstract	Soybean and lupine belong to legumes and their seeds are a valuable source of vegetable protein. Therefore, due to successively growing animal production, in Poland and other countries of the European Union, it is promoted to increase the area of cultivation of these plants, especially in the context of food security. However, if farmers should grow them, if has to be profitable. The aim of the study was to assess of economic effectiveness from cultivation of soybean and sweet lupin in individual farms in Poland. Data on production, direct costs and expenditure on growing soybean and lupine were collected in 2015 and 2017 in the AGROKOSZTY system. Data on indirect costs came from the Polish FADN. The study mainly uses vertical comparative analysis. It was shown, that in 2017 the cultivation of both cultivars generated a higher income than in 2015. However, sweet lupine cultivation was profitable in 2015 and in 2017, while soybean only in 2017.
Cytowanie	Augustyńska I., Bębenista A. (2019) Ekonomiczne aspekty uprawy soi i łubinu słodkiego w Polsce.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 19(34), z. 2: 256-268
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Pełny tekst	PRS_2019_T19(34)_n2_s256.pdf

Autor	Agata Marcysiak, Adam Marcysiak
Tytuł	Zarządzanie majątkiem jednostek gospodarczych o różnym profilu produkcji
Title	MANAGEMENT OF ECONOMIC ASSETS WITH VARIOUS PRODUCTION PROFILES
Słowa kluczowe	ocena zarządzania majątkiem, kierowanie jednostką gospodarczą, aktywa trwałe i obrotowe, profil produkcji.
Key words	assessment of asset management, management of the economic unit, fixed and current assets, production profile.
Abstrakt	Celem niniejszego opracowania jest próba ukazania zakresu zarzadzania majątkiem podmiotów gospodarczych o różnym profilu produkcji. Materiałem badawczym były dane o gospodarstwach charakteryzujących się zróżnicowanym profilem produkcji, które w 2017 roku prowadziły rachunkowość rolną w ramach polskiego FADN. Poszczególne wielkości ukazano w przeliczeniu na jedno gospodarstwo w zł. Skalę zróżnicowania analizowano w podziale na osiem typów rolniczych. Majątek gospodarstwa przedstawiono w podziale na aktywa trwałe i obrotowe. Rozpatrywanym parametrem oceny sprawności zarządzania majątkiem była efektywność wykorzystania zasobów. Najwyższym poziomem produktywności i dochodowości kapitału odznaczały się gospodarstwa drobiarskie i ogrodnicze. Wysokim poziomem produktywności i dochodowości pracy odznaczały się gospodarstwa nastawione na chów krów mlecznych i trzody chlewnej. O jakości zarządzania podmiotu gospodarczego informuje także jego kondycja finansowa. Jej syntetycznym wskaźnikiem jest rentowność kapitału własnego ROE. Wśród analizowanych gospodarstw najwyższą dodatnią rentownością kapitału własnego odznaczały się gospodarstwa drobiarskie. Wielkość wskaźnika ROE wynosiła tutaj 14,74%. Na nieco niższym poziomie kształtował się on w gospodarstwach, gdzie dominującą produkcją był chów krów mlecznych i trzody chlewnej. Dodatnią rentownością odznaczały się jeszcze gospodarstwa ogrodnicze.
Abstract	The aim of this study is to show the scope of asset management of business entities with different production profiles. The research material was data on farms characterized by diversified production profile, which in 2017 conducted agricultural accounting under the Polish FADN. Individual sizes are shown per one household in PLN. The scale of diversification was analyzed by eight types of farming. The property of the holding is presented broken down into non-current and current assets. The efficiency of resource utilization was considered as the parameter of assessing the efficiency of asset management. Poultry and gardening farms were characterized by the highest level of productivity and profitability of capital. Farms with milk cows and pigs were characterized by a high level of productivity and profitability of work. The financial condition of the business entity also informs its financial condition. Its synthetic indicator is the profitability of ROE's equity. Among the analyzed farms, poultry farms showed the highest positive return on equity. The value of ROE was 14.74% here. At a slightly lower level, it was shaped on farms where the dominant production was dairy cows and pigs rearing. Gardening farms also had a positive profitability.
Cytowanie	Marcysiak A., Marcysiak A. (2019) Zarządzanie majątkiem jednostek gospodarczych o różnym profilu produkcji.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 21(70): 132-145
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Pełny tekst	PEFIM_2019_n70_s132.pdf

Autor	Jarosław Mielcarek
Tytuł	Trzy podstawowe twierdzenia Target Costing o punktach krytycznych
Title	THREE BASIC THEOREMS OF TARGET COSTING ABOUT CRITICAL POINTS
Słowa kluczowe	wdrażanie inwencji rolniczej, sukces finansowy, strategiczny model, dyskontowy model symulacyjny, rola diagnostyczna TC, rola wspomagająca podejmowanie decyzji TC
Key words	agriculture invention implementation, financial success, strategic model, discount simulation model, agriculture invention, TC diagnostic role, TC decision-making role
Abstrakt	Celem artykułu było rozwiązanie dwóch problemów: czy dla trzech wyróżnionych punktów krytycznych czyli jednostkowego kosztu dopuszczalnego, nakładów inwestycyjnych dopuszczalnych i dopuszczalnej ceny za najnowszą technologię można sformułować twierdzenia ściśle ogólne, które w poprzedniku okresów warunkowych zawierają założenia (warunki), dla których w ich następniku wskaźniki finansowe osiągają wielkości oznaczające uzyskanie sukcesu finansowego w wyniku wdrożenia inwencji, oraz czy jest możliwe zastosowanie trzech podstawowych twierdzeń TC do badania opłacalności przedsięwzięć innowacyjnych, polegających na wdrożeniu inwencji w rolnictwie. Takie twierdzenia, pełniące rolę diagnostyczną i wspomagającą podejmowanie decyzji zostały sformułowane. Rozwiązano również drugi problem w wyniku określenia dla fazy przedprodukcyjnej wdrożenia nowoczesnej szklarni do produkcji pomidorów w ruchu ciągłym, że za pomocą trzech podstawowych twierdzeń TC można sprawdzić, czy spełnione są warunki osiągnięcia sukcesu finansowego i na tej podstawie podjąć poprawną decyzję o wdrożeniu tej inwencji. Głównymi narzędziami badawczymi były trzy modele strategiczne wdrożenia tej inwencji, które jednocześnie były dyskontowymi modelami symulacyjnymi. Zastosowano również dodatki Excela Szukaj wyniku i Solver.
Abstract	The aim of the article was to solve two problems: whether for three critical points, i.e. a unit allowable cost, allowable investment outlays and an allowable price for the latest technology, it is possible to formulate strictly general theorems which in the predecessor of conditional periods contain assumptions (conditions) for which in their successor financial ratios reach values, meaning financial success achievement as a result of the implementation of the invention, and whether it is possible to apply the three TC basic theorems to the analysis of the profitability of innovative projects, based on the implementation of inventions in agriculture. Such theorems, performing the diagnostic role and supporting decision-making were formulated. The second problem was also solved for the pre-production phase of the implementation of a modern greenhouse for continuous tomato production, that with three basic TC theorems it is possible to test whether the conditions for achieving financial success are met and, on this basis, make the correct decision to implement this invention. The main research tools were three strategic models of implementation of this invention, which were also discount simulation models. Excel What, if and Solver adds-inn were also applied.
Cytowanie	Mielcarek J. (2019) Trzy podstawowe twierdzenia Target Costing o punktach krytycznych.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 21(70): 186-201
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Pełny tekst	PEFIM_2019_n70_s186.pdf

Autor	Małgorzata Rówińska
Tytuł	Dylematy wokół wykorzystania sprawozdania z całkowitych dochodów do oceny sytuacji finansowej przedsiębiorstw
Title	USE OF STATEMENT OF COMPREHENSIVE INCOME FOR FINANCIAL ANALYSIS
Słowa kluczowe	rentowność, analiza rentowności, sprawozdanie z całkowitych dochodów
Key words	profitability, profitability analyses, statement of comprehensive income
Abstrakt	Informacje o wynikach działalności jednostek gospodarczych, sporządzających sprawozdanie finansowej według MSSF, prezentowane są w sprawozdaniu z całkowitych dochodów. Całkowite dochody obejmują elementy kształtujące wynik finansowy (przychody i koszty) oraz inne całkowite dochody. Sposób prezentacji tych kategorii jest mało przejrzysty, zwłaszcza w kontekście wykorzystania informacji na potrzeby analizy rentowności. Na przykładzie sprawozdań finansowych wybranych spółek wskazano, jak sposób prezentacji informacji może zniekształcić postrzeganie sytuacji finansowej podmiotu.
Abstract	The information on the results of operations of business entities drawing up the financial statements on the basis of the IFRS, is presented in a statement of comprehensive incomes. Comprehensive income includes the elements affecting the financial result (revenues and costs) as well as other, comprehensive incomes. The manner of presenting those categories is not very clear, especially in terms of using the information for profitability analyses. It has been indicated, with the example of the financial statements of the selected companies, how the manner of presenting information may distort the perception of the financial condition of an entity.
Cytowanie	Rówińska M. (2019) Dylematy wokół wykorzystania sprawozdania z całkowitych dochodów do oceny sytuacji finansowej przedsiębiorstw.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 21(70): 211-219
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Pełny tekst	PEFIM_2019_n70_s211.pdf