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Autor	Zuzana Čierna, Jana Prevužňáková
Tytuł	APPLICATION OF ACTIVITY INDICATORS IN SLOVAK AGRICULTURAL ENTERPRISES
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Słowa kluczowe
Key words	Activity indicators, Agricultural enterprises, Financial situation
Abstrakt
Abstract	The article evaluates the development of selected activity indicators in period of years 2004-2011 in Slovak agricultural enterprises. The time horizon represents the period of years after the accession of the Slovak republic into the European Union. From the nature of the agricultural arises its lower activity in comparison with industry. Contrary to other activity indicators which development was worsening during the period, DSO of trade receivables has the improving trend in selected companies in comparison between year 2004 and 2011.
Cytowanie	Čierna Z., Prevužňáková J. (2013) APPLICATION OF ACTIVITY INDICATORS IN SLOVAK AGRICULTURAL ENTERPRISES.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 10(59): 131-141
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Pełny tekst	PEFIM_2013_n59_s131.pdf

Autor	Jana Prevužňáková, Tomáš Rábek, Peter Serenčéš
Tytuł	APPLICATION OF SELECTED DEBT RATIOS ON SLOVAK AGRICULTRURE
Title
Słowa kluczowe
Key words	agricultural enterprises, debt, Slovak agriculture
Abstrakt
Abstract	The company can be funded from a variety of sources such as foreign or own capital. This article will be devoted to the analysis of foreign sources of funding in the agricultural sector for selected years while specific ratios have been selected. Ratio of debt is in general a ratio of outputs of each balance sheet and profit and loss statement of a company with the regard to the items which are characterizing the actual debt. Based on it is possible to monitor and analyze the financial resources of the company. Hence it is the ratio of equity and foreign capital in the business, while this situation has of course an impact on corporate financial stability, but also on the return on equity, debt or credit. For the purposes of developing this article it has been worked with the data of Slovak agriculture companies in the chosen period of 2004- 2011. We assume that farms will use the optimal proportion of debt and equity capital.
Cytowanie	Prevužňáková J., Rábek T., Serenčéš P. (2013) APPLICATION OF SELECTED DEBT RATIOS ON SLOVAK AGRICULTRURE.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 10(59): 561-568
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Pełny tekst	PEFIM_2013_n59_s561.pdf

Autor	Jana Prevužňáková, Katarína Zemková
Tytuł	The Analysis of the Indebtedness of Slovak Agricultural Enterprises in Years 2003 and 2009 and Multi-criteria Analysis of Slovak Agricultural Enterprises in Years 2003 and 2009
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Abstract	This article shows the changes of structural census of agricultural enterprises which was lastly performed in 2010. The census of agriculture is published every ten years. The aim of the article is to show the impact of farm’s legal forms on sources of funding which is one of two main objectives of article’s research. Second objective explains the correlation of legal status of enterprises and sources of external funds. From the comparison of these two points, the result will either confirm or refute the claims that farms should have the highest contribution of external capital to achieve the ideal results. In the paper the difference in funding between the two legal forms was confirmed. The indebtedness of commercial companies is considerably higher in both observed years (2003, 2009). Another finding is that during the observed period (2003-2009) the proportion of commercial companies with higher indebtedness increased significantly. Since Slovakia joined the EU the amount of external sources has risen and it is still rising. But a positive respond in profitability of agriculture enterprises was not observed, as would be expected. According to the Cluster Analysis the centroids of both legal forms were unprofitable in 2003. By comparison between the year 2003, the year in which Slovakia joined the EU and the year 2009, we observe an overall increase in the economic result from the negative to the positive integers. The year 2009 from the point of view of the farmers we can apperceive as a positive year in terms of the world prices, which were on the historical highest level. These prices were supported by a weak U.S. dollar. In the paper the difference in management of the two legal forms was confirmed. In both observed years commercial companies have the highest ratio of external funds, the lowest number employees and the lowest area per hectare. And cooperatives can be characterized with the highest number of employees and also the highest area per hectare.
Cytowanie	Prevužňáková J., Zemková K. (2012) The Analysis of the Indebtedness of Slovak Agricultural Enterprises in Years 2003 and 2009 and Multi-criteria Analysis of Slovak Agricultural Enterprises in Years 2003 and 2009.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 7(56): 92-101
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Pełny tekst	PEFIM_2012_n56_s92.pdf

Autor	Jana Prevužňáková, Peter Serenčéš, Marián Tóth
Tytuł	Impact of Direct Payment Reform of CAP 2014–2020 on the Economy of Agricultural Enterprises in Slovakia
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Abstract	New Common Agricultural Policy (CAP) in 2014-2020 introduces the changes in direct payments. Progressive reduction and capping of the payment will have impact mainly on big enterprises managing large land area. This is a reality in the Czech Republic and Slovakia. The paper is devoted to quantify and model the impact of forthcoming changes on the management of farms in Slovakia. As the results in chosen enterprises in Slovakia proved, these changes have a negative effect on the enterprises which are mainly the large ones with the low sales as well as the small salaries paid per hectare in comparison with the rest of the companies in Slovakia. In sense of effectiveness and rural development we do consider planned changes in direct payments as rational.
Cytowanie	Prevužňáková J., Serenčéš P., Tóth M. (2012) Impact of Direct Payment Reform of CAP 2014–2020 on the Economy of Agricultural Enterprises in Slovakia.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 7(56): 120-126
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Pełny tekst	PEFIM_2012_n56_s120.pdf