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Autor	Michał Pietrzak
Tytuł	Skala spółdzielni mleczarskich a ich wyniki ekonomiczno-finansowe w latach 1999-2005
Title	Scale of cooperatives versus their financial performance in the years 1999-2005
Słowa kluczowe	skala, wyniki ekonomiczno-finansowe, spółdzielnie mleczarskie
Key words	scale, financial performance, dairy cooperatives
Abstrakt	W artykule dokonano oceny wpływu skali spółdzielni mleczarskich na ich wyniki ekonomiczno-finansowe. Przeprowadzone badania na próbie 393 obiektów wskazuj ą, że wraz ze wzrostem skali mleczarni poprawie ulegają takie miary efektywności, jak: wydajność pracy, sprzedaż i ceny skupu mleka.
Abstract	This paper presents assessment of relation between scale of dairy cooperatives and their financial performance. The analysis based on 393 objects shows that scale of dairy is correlated with many of efficiency measures. The bigger scale leads to the higher labour productivity, monetary value per milk indicator and milk price offered to the members. However the research does not confirm hypothesis that bigger scale leads to the higher assets productivity and profitability of cooperatives. Further concentration of the dairy sector in Poland should lead to the better results of dairies.
Cytowanie	Pietrzak M. (2007) Skala spółdzielni mleczarskich a ich wyniki ekonomiczno-finansowe w latach 1999-2005 .Roczniki Nauk Rolniczych, Seria G, t. 93, z. 2: 107-117
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Pełny tekst	RNR_2007_n2_s107.pdf

Autor	Jan Dworniak, Mirosław Wasilewski
Tytuł	Fundusz udziałowy a sytuacja finansowa spółdzielni mleczarskich
Title	Memers. Participation units and the financial situation of the dairy cooperatives
Słowa kluczowe	fundusz udziałowy, płynność finansowa, zaktualizowana rentowność, sprawność zarządzania.
Key words	members. participation units, financial liquidity, the updated profitability, the effectiveness of management.
Abstrakt	W opracowaniu przedstawiono relacje między poziomem funduszu udziałowego a kondycją finansową spółdzielni mleczarskich. Wraz ze wzrostem wielko- .ci tego funduszu odnotowano zwiększanie się ekonomicznej wydajności pracy, zaktualizowanej zyskowności majątku i funduszu własnego, jak również przychodów ze sprzedaży. W zakresie płynności finansowej zależności nie były tak jednoznaczne, chociaż najkorzystniejsza sytuacja dotyczyła spółdzielni o najwyższym funduszu udziałowym. W spółdzielniach stwierdzono racjonalne zarządzanie należnościami i zobowiązaniami.
Abstract	The study estimates dependency between the level of members. participation units and the financial situation of dairy cooperatives. In the investigated term it has been ascertained that there is an increasing tendency of milk prices in the purchasing centre. That’s why we are able to observe a significant domination of these dairy cooperatives which have gained the highest amount of members. participation units. This group has also noticed the highest: liquidity, updated profitability of assets, owns fund and sales revenue and also the economic productivity of labour. These measures in the dairy cooperatives have been decreasing together with the decrease of the participation fund value. The managers of dairy cooperatives in rational way shaped the size of the payment due and liabilities. The most profitable situation in some respect of debt collection the receivables due has appeared in cooperatives, which possessed the lowest amount of participation fund. The managers from all researched groups of the cooperatives found it beneficial to frame the term of the current debt collection to be longer than a time of payment.
Cytowanie	Dworniak J., Wasilewski M. (2007) Fundusz udziałowy a sytuacja finansowa spółdzielni mleczarskich .Roczniki Nauk Rolniczych, Seria G, t. 93, z. 2: 118-128
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Pełny tekst	RNR_2007_n2_s118.pdf

Autor	Anna Grontkowska
Tytuł	Zmiany zasobów i wyników spółek ANR w latach 1996-2005
Title	State owned large scale farm . Size and employment changes and financial evaluation for the period 1996-2005
Słowa kluczowe	spółka, rentowność działalności gospodarczej, rentowność aktywów, rentowność kapitału własnego, wydajność pracy,
Key words	company, return on assets, return on equity, work efficiency
Abstrakt	W opracowaniu przedstawiono zmiany zasobów oraz wskaźników finansowych (rentowności działalności gospodarczej, rentowności aktywów oraz rentowności kapitału własnego) jednoosobowych spółek Agencji uczestniczących w Liście 300 w latach 1996-2005 według profilu działalności (EKD).
Abstract	The paper aims to present the changes in the resources of the agricultural-based companies solely owned by the Agency of Agricultural Property that were listed in the .List 300. ranking by Nowe Zycie Gospodarcze magazine in the years 1996-2005. Additionally, there was also conducted the ratio-based assessment of their economic and financial performance. Although the analyzed firms are limited liability companies, their activity in majority is not purely commercial due to the breeding of agricultural plants and animals being of state-strategic interest. In the analyzed years these companies owned more agricultural land comparing to companies being in other legal and organizational forms. Within analyzed group there was also observed differentiation of area and quality of agricultural land due to the production profile. The employment was decreasing; however it was high with comparison to other ranked firms, which is due to the specific of performed activities. Moreover the plant breeding companies were characterized by higher profitability of market activity and profitability of assets ratios comparing to those specialized in animal breeding. However taking into account the production profile the capital profitability and value added ratios did not vary.
Cytowanie	Grontkowska A. (2007) Zmiany zasobów i wyników spółek ANR w latach 1996-2005 .Roczniki Nauk Rolniczych, Seria G, t. 94, z. 1: 66-73
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Pełny tekst	RNR_2007_n1_s66.pdf

Autor	Ludwik Wicki
Tytuł	Wpływ postępu biologicznego na plonowanie i ekonomikę produkcji zbóż ozimych
Title	How the biological progress influence on yields and economics in cereals production
Słowa kluczowe	postęp biologiczny, produkcja zbóż, ekonomika postępu technicznego
Key words	biological progress, cereals production, technical progress economics
Abstrakt	Celem badań było określenie wpływu stosowania nośników postępu biologicznego na plony i efektywność produkcji zbóż. Wykorzystano dane zebrane w latach 1986- 2003 dla pól w gospodarstwach rolniczych. Stwierdzono, że stosowanie kwalifikowanych nasion wiązało się ze zwiększaniem nakładów pozostałych środków produkcji i pozwalało na uzyskiwane wyższych plonów. Wpływ stosowania postępu biologicznego na poziom plonów wzrastał w kolejnych latach i w okresie 1998-2003 przyczyniał się do wzrostu plonów o 5% dla żyta i 9% dla pszenicy ozimej w stosunku do produkcji bez użycia kwalifikatów. Wprowadzanie postępu biologicznego pozwalało na osiąganie wyższych nadwyżek przychodów nad kosztami, chociaż koszt wytworzenia jednostki produktu był wyższy. Stwierdzono, że opłacalność stosowania postępu biologicznego szybko wzrasta w przypadku polepszenia się relacji cenowych.
Abstract	The aim of the paper was to determinate how implementation of biological progress influences cereals yields and cereals production economics in Poland. Data from agricultural farms were collected for the period 1986-2003. It was ascertained that utilization certified seeds of modern varieties was strictly relate to higher inputs of artificial fertilizers and pesticides. It also allowed to reach considerable higher yields, from 5 for rye to 9 percent for wheat. Certified seeds allowed to reach higher economic surpluses per hectare, although unit production cost was higher. Profitability of application of biological progress grow faster in case of better price relations.
Cytowanie	Wicki L. (2007) Wpływ postępu biologicznego na plonowanie i ekonomikę produkcji zbóż ozimych .Roczniki Nauk Rolniczych, Seria G, t. 94, z. 1: 74-85
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Pełny tekst	RNR_2007_n1_s74.pdf

Autor	Danuta Mierzwa
Tytuł	Uwarunkowania produkcji mleka na dolnym Śląsku
Title	The conditions of milk production in Lower Silesia
Słowa kluczowe	spółdzielnia, Wspólna Polityka Rolna, kwotowanie produkcji mleka, wzrost zrównoważony
Key words	cooperative, Common Agricultural Policy, milk quota system, sustained development
Abstrakt	W opracowaniu przedstawiono trzy kwestie: predyspozycje regionu do produkcji mleka, charakterystykę skupu i przetwórstwa oraz przemiany organizacyjno-produkcyjne w gospodarstwach rolnych w związku z przystąpieniem Polski do UE i wprowadzeniem systemu kwot mlecznych. Pomimo predyspozycji regionu dolnośląskiego do produkcji mleka oraz dużej chłonności aglomeracji wrocławskiej, przetwórstwo mleka upadło. Przyczyny tkwią w dużym rozdrobnieniu gospodarstw, dla których produkcja mleka stała się nieopłacalna, za. duzi producenci woleli podjąć współpracę z przetwórcami prywatnymi i dużymi spółdzielniami spoza regionu. Pod względem produkcji i przetwórstwa mleka Dolny Śląsk został zepchnięty na dalekie pozycje w kraju. W dużej mierze do takich przemian w regionie przyczynił się również system kwotowania mleka.
Abstract	The paper describes the purchase and processing of milk in the province of Lower Silesia it aims to analyze the organization and production transformations that took place at dairy farms following the introduction of the milk quota system. Despite Lower Silesia potential for milk production and localization nearly the city of Wrocław, milk processing in the region collapsed. It was brought about, among others, by small sizes of the milk producing farms. The system of milk quota forced a lot of farmers to specialize in a given area of production, as only big amounts of sold milk ensure the profitability of its production. Thus small suppliers had to give up milk production. The number of suppliers fell and those who have left had to transport their milk to big cooperatives and private processing companies from outside the region. That is why Lower Silesia region occupies the last positions in the country with regard to the size of production and processing of milk.
Cytowanie	Mierzwa D. (2007) Uwarunkowania produkcji mleka na dolnym Śląsku .Roczniki Nauk Rolniczych, Seria G, t. 94, z. 1: 133-140
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Pełny tekst	RNR_2007_n1_s133.pdf

Autor	Mirosław Wasilewski
Tytuł	Kapitał własny a wyniki ekonomiczne przedsiębiorstw rolniczych
Title	Equity versus economic results of agricultural enterprises
Słowa kluczowe	kapitał własny w przedsiębiorstwach rolniczych, płynność finansowa, rentowność i relacje w majątku, dźwignia finansowa, ekonomiczna wydajność pracy
Key words	equity in agricultural enterprises, financial liquidity, profitability and relations in assets, leverage, economic labour effectiveness
Abstrakt	Przedstawiono analizę rentowności majątku i zyskowności ziemi, dźwigni finansowej, ekonomicznej wydajności pracy, płynności finansowej oraz relacji między aktywami obrotowymi i trwałymi w zależności od udziału kapitału własnego w źródłach finansowania przedsiębiorstw rolniczych.
Abstract	The paper presents an analysis of correlation between equity share in agricultural enterprises. financing and their economic situation. Enterprises of the highest equity’s share were usually characterised by the highest land and assets. profitability as well as economic labour effectiveness. One of reasons of such a correlation was appropriate relations kept between rotary and fixed assets. However, the greatest share of equity in financial resources did not always allow to gain the highest capital and land effectiveness, which could be connected with not taking profits from the leverage effect. The assets profitability and the leverage were low in the enterprises, although their growing tendency ought to be evaluated as a positive one. Enterprises of negative equity vale were threatened by loss of quick financial liquidity and they were usually characterised by ineffective use of production resources.
Cytowanie	Wasilewski M. (2006) Kapitał własny a wyniki ekonomiczne przedsiębiorstw rolniczych .Roczniki Nauk Rolniczych, Seria G, t. 92, z. 2: 52-61
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Pełny tekst	RNR_2006_n2_s52.pdf

Autor	Mariola Nabiałczyk, Mirosław Wasilewski
Tytuł	Metoda konsolidacji a standing finansowy grupy kapitałowej
Title	Method of Consolidation and Financial Standing of Capital Group
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Abstract	In the paper relationship between method of consolidation of the Żywiec Group balance and its financial assessment in the scope of ratios of profitability, liquidity and efficiency was presented. Connections of mutual claims and liabilities in capital group were various as regards sums of settlement as well as terms of maturity. There were significant differences of value of property statement between consolidated breweries, where there were small differences of structure. Breweries differ as regards strategy of financing an activity. The complete method of consolidation doesn’t change financial assessment of the Żywiec Group, where there were significant changes as regards capital structure. Proportional method of consolidation cause similar links of property and capital relationships to complete method of consolidation. Used method of consolidation has insignificant impact on the level of profitability ratios of capital and assets. The liquidity of Żywiec Group, regardless the method of consolidation, was unchanged. The use of proportional method of consolidation caused improvement of efficiency ratios
Cytowanie	Nabiałczyk M., Wasilewski M. (2006) Metoda konsolidacji a standing finansowy grupy kapitałowej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 58: 25-39
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Pełny tekst	EIOGZ_2006_n58_s25.pdf

Autor	Marek Stachowiak
Tytuł	Ocena sytuacji wybranych gospodarstw w oparciu o elementy analizy wskaźnikowej przed i po wstąpieniu Polski do UE
Title	Appraisal of the situation of selected farms before and after Polish accession to the EU using elements of indicator analysis
Słowa kluczowe	produkcja, ogrodnictwo, rolnictwo, sadownictwo, rybactwo, ekonomika ogrodnictwa, ekonomika rolnictwa, ekonomika rybactwa, analiza wskaźnikowa, rezerwat przyrody
Key words	production, horticulture, agriculture, fruit-growing, fishing, economics of horticulture, economics of agriculture, economics of fishing, indicator analysis, nature reserve
Abstrakt	Celem niniejszej pracy jest ocena sytuacji wybranych gospodarstw przed i po wstąpieniu Polski do Unii Europejskiej w oparciu o elementy analizy wskaźnikowej. Badania przeprowadzono w gospodarstwie rolniczo-sadowniczym, zakładzie rybackim prowadzącym działalność przy zachowaniu nienaruszalności ekosystemu (na terenie rezerwatu przyrody) i w przedsiębiorstwie ogrodniczym prowadzącym produkcję pod osłonami. Po akcesji Polski do UE zaobserwowano w gospodarstwie rolniczo-sadowniczym i rybackim wzrost zapasów produktów gotowych, w gospodarstwie rolniczo – sadowniczym i ogrodniczym wzrost rentowności oraz ograniczenie zewnętrznego finansowania tych podmiotów pomimo występowania dodatniego efektu dźwigni finansowej
Abstract	The aim of this work is to estimate the situation of selected farms before and after Polish accession to the EU using elements of indicator analysis. The research was executed in a fruit-growing farm, in a fish farm using sustainable production techniques (in a nature reserve area), and in a horticultural enterprise with production in greenhouses. After Polish accession to the European Union a growth of stock of ready products was observed in the fruit-growing farm and the fish farm, as well as a growth of profitability and reduction of external financing in the fruit-growing farm and the horticultural farm despite the beneficial effects of financial leverage.
Cytowanie	Stachowiak M. (2006) Ocena sytuacji wybranych gospodarstw w oparciu o elementy analizy wskaźnikowej przed i po wstąpieniu Polski do UE.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 84-94
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Pełny tekst	PRS_2006_T15_n_s84.pdf

Autor	Beata Madras-Majewska, Janusz Majewski
Tytuł	Opłacalność i perspektywy produkcji miodu w Polsce
Title	The profitability of and perspectives for honey production in Poland
Słowa kluczowe	miód, pszczelarstwo, opłacalność
Key words	honey, beekeeping, profitability
Abstrakt	Polskie pszczelarstwo ma po załamaniu datującym się od lat 80-ych zeszłego wieku szanse na rozwój dzięki subsydiom z Unii Europejskiej. Jednakże typowe pasieki są zbyt małe, by dochód z nich zapewnił utrzymanie rodzinie pszczelarza. Pszczelarstwem zajmują się w większości osoby starsze, traktując to raczej jako hobby niż źródło dochodu, ale ostatnio średni wiek pszczelarzy się obniża.
Abstract	This article deals with beekeeping, which is a very important element of agriculture. The most important role of bees in the environment is plant pollination. Bee colonies produce honey, propolis, bee’s wax and bee bread. The situation in beekeeping in Poland worsened in the middle of the eighties. The number of apiaries decreased 4 times, whereas the number of bee hives decreased 3 times by the end of the nineties. Almost 60% of apiaries have 20 or less bee colonies. Such apiaries cannot become the base of the beekeeper’s family livelihood. Only beekeepers that have at least 100 colonies and can get income outside the apiary may have income high enough to fully support their families. They also have to sell honeybees’ products directly to customers. Authors’ estimates and calculations prove that Polish bee keeping has a chance to develop in the future. On one hand, Polish beekeepers have a chance to get subsidies from the EU. On the other hand, they also have a possibility to gain profits selling their products.
Cytowanie	Madras-Majewska B., Majewski J. (2006) Opłacalność i perspektywy produkcji miodu w Polsce.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 58-68
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Pełny tekst	PRS_2006_T15_n_s58.pdf

Autor	Liudmila Zmitrevich
Tytuł	The main directions of improving the economic effectiveness in meat industry in Grodno region
Title	The main directions of improving the economic effectiveness in meat industry in Grodno region
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Key words	meat processing industry, production profitability, Byelorussia
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Abstract	A comparative study of the meat processing firms in the Republic of Belarus is performed.. Those situated in Volkovysk region are most profitable and most labour efficient. The difference between the most efficient and the least efficient (they work at a loss) groups of firms is 7.1 percent points in profit margin.
Cytowanie	Zmitrevich L. (2006) .Scientific Journal Warsaw University of Life Sciences SGGW - Problems of World Agriculture, t. 14, z. : 97-107
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Pełny tekst	PRS_2006_T14_n_s97.pdf

Autor	Aleksandr Hobets
Tytuł	Analysis the efficiency of pork production in Grodno region
Title	Analysis the efficiency of pork production in Grodno region
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Key words	pigs, efficiency, profitability, influence, models, analysis
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Abstract	Models of pork production profitability in years 2002–2004 have been constructed and analyzed. The links between the producers of pork and zones of raw material deliveries in Grodno region have been analyzed. Dependence of the profitability of pig–breeding production on parameters most influencing it in Grodno region has been established. Some directions of raising the efficiency of the branch have been suggested.
Cytowanie	Hobets A. (2006) .Scientific Journal Warsaw University of Life Sciences SGGW - Problems of World Agriculture, t. 14, z. : 38-44
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Pełny tekst	PRS_2006_T14_n_s38.pdf

Autor	Mirosław Wasilewski
Tytuł	Sytuacja finansowa przedsiębiorstw rolniczych w zależności od relacji kapitału obrotowego do zysku netto
Title	Financial standing of agricultural enterprises Depending on the relationship between Working Capital and Net Profit
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Abstract	In the paper the analysis of the dependence between an amount of working capital (WC) for the unit of net profit (NP) and financial standing of agricultural enterprises is presented. The lowest level of this relationship did not guarantee a stable level of profitability of property, own capital and land use. Too high level of that relationship contributed to the increase of efficiency in this scope, but on the level lower than in enterprises with average relationship WC/NP. Only in enterprises with the highest relationship WC/NP maintenance of quick and current liquidity ratio was stated. Enterprises of the lowest relationship WC/NP were endangered with loss of financial liquidity and were characterized with the highest debt. The vindication of dues was the most efficient in enterprises with the highest relationship WC/NP. The working capital is fundamental source of the current activity financing, while too high level of it could be inefficient. Therefore it is a necessity of search its optimum in relationship to the profit, what transfers to the efficiency of use of land, labour and capital.
Cytowanie	Wasilewski M. (2006) Sytuacja finansowa przedsiębiorstw rolniczych w zależności od relacji kapitału obrotowego do zysku netto.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 61: 103-115
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Pełny tekst	EIOGZ_2006_n61_s103.pdf

Autor	Marta Rusinkiewicz, Mirosław Wasilewski
Tytuł	Prawo bilansowe i MSR/MSSF w kształtowaniu sytuacji finansowej przedsiębiorstwa
Title	Impact of balance law and IAS/IFRS on ? nancial situation of an enterprise
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Abstract	The paper presents differences between Polish balance law and the IAS/ /IFRS as well as their consequences for the financial situation evaluation of the Provimi-Rolimpex Capital Group. Several divergences between Polish balance law and the IAS/IFRS were found, especially in the fixed and current assets, the profit and loss statement as well as in the ratio analysis. These differences were caused by dissimilar valuation or obligation of reclassifying some assets’ positions to different categories or as a result of decrease or increase of some assets, capital or results. The fixed material assets had the greatest impact on the balance, which amounted 77% of the assets’ changes. The fixed material assets, by change the valuation into the fair value, caused increase of equity value by 75.528 thousand PLN. Employment of the IAS/IFRS resulted in implementation of new biology and fixed assets’ positions. The financial result calculated within the Accounting Act was lower by 1.222 thousand PLN than within the IAS/IFRS. Transformation of the financial declaration within the IAS/IFRS, initially made within the Accounting Act rules, resulted in increase of the sale profitability ratio, decrease of total indebtness and equity indebtness ratios. However, assets and equity profitability as well as the liquidity level decreases. There happened no essential changes regarding management effectiveness ratios
Cytowanie	Rusinkiewicz M., Wasilewski M. (2006) Prawo bilansowe i MSR/MSSF w kształtowaniu sytuacji finansowej przedsiębiorstwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 61: 39-54
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Pełny tekst	EIOGZ_2006_n61_s39.pdf

Autor	Ewa Krawczyk
Tytuł	Zastosowanie modelu ryzyka Value at Risk (VaR) opartego na metodzie Monte Carlo do rynku nieruchomości
Title	Using Value at Risk (VaR) Model Based on Monte Carlo Method on Property Market
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Abstract	Value at Risk – the method emerged several years ago that measures potential loss at a given confidence level. The method is undergoing continous improvment, finding new use in financial institutions. Investment briefcase management is inseparably connected with risk mamagement – process succured today with risk models. Presented attempt of enforcing specialized tool for measuring defined risk for separeted risk on property market analysis gives following remarks: 1. In the situation of considerable growth of investition on property market, which is financed mainly from bank infestations, there is need to make out risk models which describes market segment behaviour and let to limit possible loss. The loss caused by overoptimistic predictions and wrong costeffectiveness calculation. 2. Well-known and used at financial market risk models are great tools to connect both segments of market – financial and objective – and for empiric verification including investment projects. 3. VaR model may be used for the needs of defined risk of separeted investment project, which is characterized by indicator of profitability (NP), but obtained results should be treatened with limited confidence
Cytowanie	Krawczyk E. (2006) Zastosowanie modelu ryzyka Value at Risk (VaR) opartego na metodzie Monte Carlo do rynku nieruchomości.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 58: 117-133
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Pełny tekst	EIOGZ_2006_n58_s117.pdf

Autor	Wojciech Ziętara
Tytuł	Dzierżawa jako czynnik przemian w strukturze gospodarstw
Title	Leasing as a Factor of Changes in Farm Structure
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Abstract	The characteristic feature of the recent times is the high rate of change in an economical environment of agricultural enterprises. That significant process is mainly expressed by high rate of wages growth in non-agricultural sectors and increase of agricultural input prices, while there is observed the simultaneous stagnation, even decrease of agricultural produce prices. That facts influence therefore decrease of unit profitability of agricultural production and farm income diminishment. The main and even the only way for the farmers adjustment to the new reality is an increase of economical labor efficiency, which they can achieve through growth of farm size due to leasing of agricultural land. Hence the leasing practices have recently become the main way of farm size development
Cytowanie	Ziętara W. (2006) Dzierżawa jako czynnik przemian w strukturze gospodarstw.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 58: 75-88
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Pełny tekst	EIOGZ_2006_n58_s75.pdf

Autor	Ewa Kołoszycz
Tytuł	Dochodowość produkcji mleka w polskich gospodarstwach w 2004 r. należących do Europejskiego Stowarzyszenia Producentów Mleka
Title	THE PROFITABILITY OF THE MILK PRODUCTION IN POLISH DAIRY FARMS IN 2004 . MEMBERS OF THE EUROPEAN DAIRY FARMERS
Słowa kluczowe	produkcja mleka, koszty bezpośrednie i całkowite, czynniki produkcji, przychody, dochód
Key words	milk production, direct costs, total costs of production, return, family income
Abstrakt	Praca dotyczy zagadnień ekonomiki produkcji mleka w wybranych gospodarstwach polskich w 2004 r. Zastosowana metodologia pozwoliła na jednoczesne porównanie uzyskanych wyników z rezultatami gospodarstw z pozostałych krajów Europy będących czołowymi producentami mleka. W pracy porównano produkcyjne i ekonomiczne wyniki gospodarstw oraz wyniki przeciętne w grupach gospodarstw z wybranych krajów należących do EDF.
Abstract	The article consists of two parts. In the first part comparison of the results of 29 Polish dairy farms were shown, in addition whole population for three group were divided, in condition of the size dairy herd. In the second part average results of chosen country (belonging to European Dairy Farmers) are presented. Analysis of the cost of production indicates the increasing trend together with the grow of dairy herd. In comparison with other country, polish farmers had the lowest costs of milk production and reached positive entreprenour’s profit.
Cytowanie	Kołoszycz E. (2006) Dochodowość produkcji mleka w polskich gospodarstwach w 2004 r. należących do Europejskiego Stowarzyszenia Producentów Mleka .Roczniki Nauk Rolniczych, Seria G, t. 93, z. 1: 44-56
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Pełny tekst	RNR_2006_n1_s44.pdf

Autor	Ewa Krawczyk
Tytuł	Zastosowanie metody kowariancji do określenia ryzyka na rynku nieruchomości komercyjnych
Title	Application of Covariance Method for Risk Assessing on the Commercial Real Estate Market
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Abstract	The Value at Risk model allows answering the base question asked by investor. How much money could be lost with given financial resources involved into given project, in fixed time and fixed risk preference The covariance method used to estimate VaR is static model, but analytic manner of computing allows, after essential analysis, to determine value at risk relatively clearly and quickly. Presented attempt of initiating tool to analyzing quantified risk of investment on real estate market, specialized for capital market, gives observations: a) in the situation of significant growth of investments on real estate market, financed mainly by banking institutions, there is necessity to work out risk models for this market segment, allowing to limit excessive losses caused by too optimistic prices and inappropriate calculations of the effectiveness of the investment, b) well known and used risk models for capital market are basics for connection the both market segments - capital and real - and empirical verification, including investing projects, c) VaR model can be used for determining quantified risk of an investing project, characterized by profitability ratio Net Present Value, but received results should be treated with limited confidence.
Cytowanie	Krawczyk E. (2005) Zastosowanie metody kowariancji do określenia ryzyka na rynku nieruchomości komercyjnych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 127-148
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Pełny tekst	EIOGZ_2005_n55_s127.pdf

Autor	Mirosław Wasilewski
Tytuł	Problematyka zapasów według prawa bilansowego i międzynarodowych standardów rachunkowości
Title	The issue of reserves according to the balance law and International Accounting Standard
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Abstract	The paper presents accountant solutions concerning reserves according to the accountancy law and IAS-2 "Reserves" and IAS-41 "Agriculture". In accordance with the accountancy law accountants have to identify borne cost connected with run activity according to its usefulness, profitability and presenting information in the financial account. Solutions concerning recording and reserves valuation are strictly defined in the accountancy law, what is to a large extent coherent with solutions in IAS-2 "Reserves". Introducing IAS-41 "Agriculture" enabled to specify better solutions concerning reserves in agricultural farms. In that scope in agricultural enterprises far-reaching simplifications are applied. Reserves influence the assessment of the structure of firm's property, as well as the financial liquidity. The scope of recording of economic events connected with reserves could be limited and simplified by introducing reserves managing according to the conception "just in time".
Cytowanie	Wasilewski M. (2005) Problematyka zapasów według prawa bilansowego i międzynarodowych standardów rachunkowości.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 79-93
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Pełny tekst	EIOGZ_2005_n55_s79.pdf

Autor	Beata Madras-Majewska, Janusz Majewski
Tytuł	Opłacalność produkcji pszczelarskiej w Polsce
Title	The Profitability of Honey Production in Poland
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Abstract	The article treats about bee keeping which is a very important element of agriculture. The most important role of bees in environment is plants pollination. Bee colonies produce honey, propolis, bee wax and bee bred. The situation in bee keeping in Poland was critical in the middle of the eighties. The number of apiaries decreased 4 times whereas the number of bee hives decreased 3 times by the end of the nineties. The biggest problems of Polish bee keeping are small average number of trunks in the apiary as well as beekeepers age. They are usually older people and are keeping bees as a hobby. Almost 60% of apiaries have only 20 bee colonies. Such apiaries cannot become the base of beekeeper family livelihood. Only beekeepers that have at least 1 OO colonies in and out apiary can get income high enough to fully support their families. They also have to sell honeybees' products directly to customers. Based on estimations and calculations authors state that Polish bee keeping has a chance to develop in the future. On one hand Polish beekeepers have a chance to get subsidies from EU as well as from Polish government. On the other hand they also have a possibility to gain profits selling their products.
Cytowanie	Madras-Majewska B., Majewski J. (2004) Opłacalność produkcji pszczelarskiej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 53: 175-185
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Pełny tekst	EIOGZ_2004_n53_s175.pdf

Autor	Sławomir Juszczyk
Tytuł	Skala produkcji gospodarstw mlecznych a jej opłacalność
Title	The Scale and the Profitability of Milk Production
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Abstract	In years 1997-2001 in the typical family farms of the Central Macro region with the growth of production scale measured by: numbers of milk cows, milk production per year and commodity value of milk production with coupled production - the profitability of milk production and direct surplus from milk production grew. It is useful to intensify the milk production in those farms. State owned farms had from 42 to 173 milk cows. They achieved the highest direct surplus among the researched farms but average direct profitability fell to 2,41. In spite of taking into consideration the real indirect costs and the depreciation of farms' costs, the achieved profitability still gave the possibility of the growth of direct surplus. It means that a margin cost was higher than an average cost and simultaneously was smaller than purchase price, and that a margin surplus was higher than zero. The increasing of the direct surplus in these farms was possible but connected with a further decreasing of average profitability of milk production. Taking into the consideration the individual measure of the production scale and results received the direct profitability was the most negative correlated with the number of cows in the farm between 1997 and 1999: the index of determination was: 7,19%, 11,04% and 15,05%. Between 2000 and 2001 the direct profitability was the most negative correlated with amount of produced milk, which explained 13,47% and 11,36% changeability of the profitability of the production. The direct surplus in the analysed period was the most correlated with the value of commodity milk production and coupled production. Therefore when one wants to achieve high direct surplus from researched farms one should produce milk of the highest quality and also produce and sell with profit not only calves and defective cows but also farm heifers. In the analysed period the value of milk production and coupled production explained: 62, 30%; 66, 72%; 61, 97%; 90, 21 % and 86, 86% of direct surplus changeability.
Cytowanie	Juszczyk S. (2004) Skala produkcji gospodarstw mlecznych a jej opłacalność.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 53: 143-157
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Pełny tekst	EIOGZ_2004_n53_s143.pdf