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Autor	Mariya Peneva
Tytuł	Animal welfare: the EU policy and consumers perspectives
Title	Animal welfare: the EU policy and consumers perspectives
Słowa kluczowe	brak
Key words	animal welfare, consumers, willingness to pay, Bulgaria
Abstrakt	brak
Abstract	The awareness of animal welfare and animal well-being is growing all over Europe and the world. The concerns are related to the applied policy regimes, economic sustainability of the production methods, food quality and safety, consumers’ health and behaviour and their willingness to pay for animal products obtained in animal-friendly conditions. The paper aims to analyse the consumers’ awareness and its effect on consumers’ purchasing behaviour in Bulgaria. The data were collected under the WELANIMAL project, based on a questionnaire. Later a statistical analysis was done. At the end it is concluded that consumers still need to be educated and there are opportunities to enhance their awareness of animal welfare standards through marketing actions
Cytowanie	Peneva M. (2011) .Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 11(26), z. 3: 98-106
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Pełny tekst	PRS_2011_T11(26)_n3_s98.pdf

Autor	Agnieszka Szwech
Tytuł	Efekty realizacji działania „Poprawa przetwórstwa i marketingu artykułów rolnych” w przedsiębiorstwach przemysłu mięsnego
Title	The results of the applied measure „ Improving in processing and marketing of agricultural products” in the meat industry
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Abstract	Sectoral Operational Programme Restructuring and Modernization of the Food Sector and Rural Development (SOP AGRICULTURAL) in 66% co-financed by EU funds and in 34% from the national budget, was one of the tools of agricultural policy in Poland in the first period after accession. As a part of this program 15 measures were implemented. One of these measure was called: “Improving in processing and marketing of agricultural products”, with a budget of 0.5 billion EUR, which made a quarter the entire programme budget. The support for processing under the SOP AGRICULTURAL consisted in the capital expenditures reimbursement to companies for construction or modernization of production facilities and infrastructure for wholesale trade in agricultural products. One of the conditions indispensable to receive support was the economic viability – i.e. the ability of companies to implement the project and to the further continuation of profitable business in the sector. The aim of the article is to present the results of “Improving in processing and marketing of agricultural products” under the SOP of Agriculture in the meat industry sector, by analyzing the financial performance of companies that have benefited from support. The study complies 20 companies from the area of five provinces from Central Poland and North-East of Poland: warmińsko - mazurskie, podlaskie, lubelskie, mazowieckie and łódzkie. Companies were divided into three groups, taking as a criterion for division the value of their assets in the base year of 2004. The study results show that some enterprises, improved financial results in line with the program. These are companies with value of assets ranging from 30 to 90 million zł. The smaller companies (asset value to 30 million zł) observed decline in financial performance. Financial situation of the largest companies (assets in excess of 90 million zł) did not change.
Cytowanie	Szwech A. (2011) Efekty realizacji działania „Poprawa przetwórstwa i marketingu artykułów rolnych” w przedsiębiorstwach przemysłu mięsnego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 87: 55-68
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Pełny tekst	EIOGZ_2011_n87_s55.pdf

Autor	Zbigniew Krzysiak
Tytuł	Opłacalność produkcji buraków cukrowych w warunkach reformy rynku cukru
Title	Profitability of sugar beet production in the conditions of reforming the sugar market
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Abstract	The paper presents a complex cost analysis of sugar beet cultivation in the sugar campaigns 2007/2008 and 2008/2009, that was performed in the second and third year of the sugar market reforms. Special attention was paid to the production profitability and reason for the profi tability decrease The presented analysis of sugar beet production costs allows to get familiar with the changes of profitability and production costs of in the economic year 2008/2009 vs. 2007/2008.
Cytowanie	Krzysiak Z. (2011) Opłacalność produkcji buraków cukrowych w warunkach reformy rynku cukru.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 87: 119-126
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Pełny tekst	EIOGZ_2011_n87_s119.pdf

Autor	Mirosław Wasilewski
Tytuł	Finansowanie rzeczowych aktywów trwałych z budżetu państwa (na przykładzie uczelni publicznych)
Title	Financing of fi xed assets from the state treasury (exemplifi ed by public institutions of higher education)
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Abstract	The aim of this paper is to find out determinants and options for purchasing fixed assets in state-operated institutions of higher education financed by the State Treasury. Based on applicable law that regulates the possibility of State Treasury’s financing of purchase or unaided production of fixed assets in public institutions of higher education, a detailed analysis was performed. An examination of the currently valid method and a procedure of fixed assets financing revealed difficulties encountered by institutions of higher education in the course of investments financed with State Treasury funds. Applicable statutory regulations concernig the limitation of financing of fixed assets with a subsidy specifically designated for the purchase or production of fixed assets contain significant complications, thus restricting operations and development of institutions of higher education. Values provided in taxation law, allowing for one-off depreciation or introducing limits for one-off depreciation are applicable to certain values, different groups of fixed assets and different businesses (that pay income tax). An institution of higher education is not a payer of income tax and as such it makes use of balance sheet regulations only (based on accounting policy), and it does not make use of tax policy. Tax reliefs do not impact on effectiveness of management of resources of an institution of higher education, and recording of one-off depreciation of fixed assets with a final value below an amount allowed for such depreciation results in the deformaion of financial result and economic/financial image of such an institution.
Cytowanie	Wasilewski M. (2011) Finansowanie rzeczowych aktywów trwałych z budżetu państwa (na przykładzie uczelni publicznych).Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 89: 5-16
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Pełny tekst	EIOGZ_2011_n89_s5.pdf

Autor	Izabela Lewandowska
Tytuł	Dopłaty do kapitału źródłem finansowania działalności rozwojowej w spółkach hodowlanych ANR
Title	Subsidies for capital as a source of founding development activities in breeding companies run by APA
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Abstract	This article describes subsidies for capital as a source of founding development activities in breeding companies. Farm crop and livestock companies, that have particular importance to the national economy, which rights of shares or stocks are performed by the Agricultural Property Agency, received financial support of 293,2 milion PLN in years 2001–2007. The subsidies for capital have been allocated to finance investment, acquisition of biological and breeding material, research and implementation projects and cover balance losses. The investment program taken in companies led to the upgrading of the material – technical base of breeding and created opportunities for strategic farms to become companies guaranteeing high efficiency in farming and production on elevated economic and financial level48
Cytowanie	Lewandowska I. (2011) Dopłaty do kapitału źródłem finansowania działalności rozwojowej w spółkach hodowlanych ANR.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 89: 37-48
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Pełny tekst	EIOGZ_2011_n89_s37.pdf

Autor	Tomasz Felczak
Tytuł	Kosztochłonność i rentowność gospodarstw indywidualnych w zależności od typu rolniczego
Title	Operational effi ciency and profi tability of individual agricultural farms, depending on the type of production
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Abstract	The paper presents the level of loading the different categories of agricultural production costs and profitability on farms, depending on type of farming. The study was conducted on private farms in the region “Mazowsze I Podlasie”. The research period covers the years 2004 to 2008. The variety of types of agricultural production contributed to a high level of cost charge. The reason is the low scale of production, limiting the optimization of various groups of costs and lack of modern agricultural machinery and equipment. Types of farming on a larger agricultural area were characterized by higher depreciation costs. The highest share of direct costs in total costs of the farm was characterized by intensive agricultural production.
Cytowanie	Felczak T. (2011) Kosztochłonność i rentowność gospodarstw indywidualnych w zależności od typu rolniczego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 89: 97-108
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Pełny tekst	EIOGZ_2011_n89_s97.pdf

Autor	Olga Stefko
Tytuł	Zróżnicowanie między płynnością a wypłacalnością polskich producentów ogrodniczych na tle Unii Europejskiej
Title	Differentiation between liquidity and solvency Polish horticultural producers against the European Union
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Abstract	The article demonstrated the separateness between liquidity and solvency for the horticultural. Both in Poland and European Union horticultural farms shown considerable excess liquidity. It was not however associated with the use of external financing. With a large capital characterized the industry, this can lead to growth inhibition and reduce the competitiveness of both countries and the individual production units.
Cytowanie	Stefko O. (2011) Zróżnicowanie między płynnością a wypłacalnością polskich producentów ogrodniczych na tle Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 90: 143-153
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Pełny tekst	EIOGZ_2011_n90_s143.pdf

Autor	Mirosław Wasilewski
Tytuł	Koszty wynagrodzeń pracy najemnej w gospodarstwach indywidualnych w zależności od typu rolniczego
Title	Seasonal employment cost in individual farms depending on agriculture type of production
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Abstract	The article deals with seasonal employment costs in farms in relation to the type of agriculture production. The amount of remuneration in national economy and agriculture private sector noticed gradual increase. In agriculture farms 95,3% of work in farm was done by a farmer and his family. The highest range of seasonal employment appeared in farms with “fi eld crops” and “permanent crops” agriculture type. Depending on demand for seasonal employment, the share of remuneration cost was diversifi ed in relation to total cost. The lowest remuneration for seasonal employment noticed in farms with “permanent crops” type of production while the highest appeared in farms of “granivores” and “mixed (crops and livestock)” agriculture type.
Cytowanie	Wasilewski M. (2011) Koszty wynagrodzeń pracy najemnej w gospodarstwach indywidualnych w zależności od typu rolniczego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 91: 229-240
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Pełny tekst	EIOGZ_2011_n91_s229.pdf

Autor	Jarosław Gołębiewski
Tytuł	Obciążenia podatkowe przedsiębiorstw agrobiznesu
Title	Tax burden as a factor affecting behavior of enterprises in the food marketing chain
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Abstract	The purpose of this study was plotting changes in the level of taxation of enterprises operating in the food marketing chain. Particular attention was paid to determine the effect of income tax law on the behavior of operators in the sectors of production and distribution of food. Evaluation of effective tax rate helped to determine the effectiveness of diversity of enterprises in different sectors of the food economy in the optimization of the tax burden.
Cytowanie	Gołębiewski J. (2011) Obciążenia podatkowe przedsiębiorstw agrobiznesu.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 92: 17-30
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Pełny tekst	EIOGZ_2011_n92_s17.pdf

Autor	Arkadiusz Sadowski
Tytuł	Ekonomiczne przesłanki sposobu rozliczania podatku VAT w gospodarstwach rolnych w świetle zmian przepisów w 2011 roku
Title	Economic grounds for VAT settlement scheme in farms, after regulatory amendments in 2011
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Abstract	The exemplary farm was analyzed in the paper, in order to assess if regulatory amendments in 2011 resulted in changes of VAT settlement schemes in agricultural holdings. The results show that in 2010 and 2011 the analyzed farm generates higher income using lump-sum tax. This is a result of farm’s spending structure, where basic means of production and services predominate. The situation might change if the farm started to invest, which would require purchasing goods with higher VAT rate.
Cytowanie	Sadowski A. (2011) Ekonomiczne przesłanki sposobu rozliczania podatku VAT w gospodarstwach rolnych w świetle zmian przepisów w 2011 roku.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 92: 31-40
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Pełny tekst	EIOGZ_2011_n92_s31.pdf

Autor	Magdalena Forfa
Tytuł	Obciążenia fiskalne gospodarstw rolniczych w zależności od wielkości ekonomicznej oraz typu rolniczego
Title	The level of fiscal burden in farms in relation european size unit and type of farming
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Abstract	The aim of the paper is to define the level of fiscal burden in farms in relation european size and type of farming in Mazowsze and Podlasie region, in Poland and also in selected European Union countries. The period of farm investigation covers the years 2004–2008. On the basis of conducted research has been ascertained that farms which had lower economic power (ESU), had the highest level of fiscal burden. In addition, the type of farm – “milk” paid the lowest taxes in relation to their income. Thus, the tax system favors farms, where production is highly dependent on land and high economic strength.
Cytowanie	Forfa M. (2011) Obciążenia fiskalne gospodarstw rolniczych w zależności od wielkości ekonomicznej oraz typu rolniczego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 92: 89-102
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Pełny tekst	EIOGZ_2011_n92_s89.pdf

Autor	Arkadiusz Piwowar
Tytuł	Konkurencja cenowa i pozacenowa na rynku nawozów mineralnych w Polsce
Title	Price and non-price competition on the mineral fertilizers market in Poland
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Abstract	The phenomenon of the competition takes place on the market of mineral fertilizers and plays an important role in the processes of exchange. In order to create competitive advantages on the market of mineral fertilizers, the production and trade enterprises are using a variety of competition instruments, which outline the dimension of competition on the market. In this study are presented the theoretical considerations and empirical researches on the phenomenon of competition between two groups of market players on the market of mineral fertilizers in Poland: fertilizer producers and brokers
Cytowanie	Piwowar A. (2011) Konkurencja cenowa i pozacenowa na rynku nawozów mineralnych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 93: 137-148
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Pełny tekst	EIOGZ_2011_n93_s137.pdf

Autor	Katarzyna Boratyńska
Tytuł	Poziom obciążeń podatkowych a zagrożenie bankructwem przedsiębiorstw piwowarskich
Title	The level of fiscal burden and threat of brewery enterprises bankruptcy
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Abstract	In this article the level of fiscal burden in terms of threat of brewery enterprises bankruptcy was discussed. On the basis on chairmen of enterprises opinions the Author stated that too high fiscal duties (e.g. excise tax) are significant factor limited breweries development. Tax government policy has tremendous importance for the beer industry representatives. On the one hand, excessive fiscal impact could decreasing tax revenues, on the other hand, it can lead to production and sales effectiveness reduction, and therefore threat of enterprises bankruptcy.
Cytowanie	Boratyńska K. (2010) Poziom obciążeń podatkowych a zagrożenie bankructwem przedsiębiorstw piwowarskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 33-45
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Pełny tekst	EIOGZ_2010_n82_s33.pdf

Autor	Walenty Poczta, Joanna Średzińska, Anna Ziemińska
Tytuł	Zróżnicowanie sytuacji finansowo-dochodowej gospodarstw rolnych krajów Unii Europejskiej w wybranych typach rolniczych
Title	Diversifi cation of UE agricultural holdings’ financial and income situation in selected types of farming
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Abstract	In the article UE agricultural holdings were classified by the financial, production and income situation in three selected types of farming: fieldcrops, milk, granivores. FADN database was used. To create the typological classes synthetic coefficient was used. The results from research are: agricultural holdings’ financial and income situation is regionally diverse and depends on type of farming. EU-15 countries had generally better situation.
Cytowanie	Poczta W., Średzińska J., Ziemińska A. (2010) Zróżnicowanie sytuacji finansowo-dochodowej gospodarstw rolnych krajów Unii Europejskiej w wybranych typach rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 127-137
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Pełny tekst	EIOGZ_2010_n82_s127.pdf

Autor	Joanna Bereżnicka
Tytuł	Kredyt kupiecki – koszty i korzyści w aspekcie wzrostu gospodarstwa
Title	Trade credit – costs and benefi ts in farms’ growth aspect
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Abstract	This paper contains analysis of costs and benefits connected with trade credit granted by farmers, as factors influencing farms’ growth abilities (understood as ability to enlarge both income and cash stocks). The research was carried out in a farm specialising in large-scale milk production. The researcher proposed three possible solutions concerning trade credit. The analysis revealed that trade credit creates costs which have negative influence on the farm income level. However, resigning from this credit was followed by unfavourable effects. On the other hand, using this credit in cash-flows gave considerable benefits. As a result of the research it was concluded that trade credit is an instrument positively affecting economic results of the farm and, consequently, its growth
Cytowanie	Bereżnicka J. (2010) Kredyt kupiecki – koszty i korzyści w aspekcie wzrostu gospodarstwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 161-170
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Pełny tekst	EIOGZ_2010_n82_s161.pdf

Autor	Andrzej Bessert
Tytuł	Strategie działania przedsiębiorstw przemysłu cukrowniczego w zależności od formy własności
Title	Operation strategies of the sugar industry enterprises according to the ownership form
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Abstract	After 15 years since beginning of the economic system transformation in 1989, substantial share of the polish sugar enterprises was characterised by domination of the state capital. In the research there were compared the strategies of operation in private sugar enterprises owned by chosen foreign investors and sugar processing companies grouped in the sugar holdings, possessed by the State. For that purpose operations of the research enterprises were decomposed into four function areas: production, human capital, marketing and finances. In result of undertaken analyses and comparisons of operation courses among groups of the sugar enterprises according to the above-mentioned areas, operation strategies realised by sugar enterprises grouped according to the differential ownership form were identified, described and evaluated.
Cytowanie	Bessert A. (2010) Strategie działania przedsiębiorstw przemysłu cukrowniczego w zależności od formy własności.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 84: 33-46
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Pełny tekst	EIOGZ_2010_n84_s33.pdf

Autor	Sławomir Jarka
Tytuł	Znaczenie dzierżawy gruntów rolnych w Polsce
Title	The meaning of leasing agricultural area in Poland
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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 production factors in non-agricultural sectors and increase of agricultural area. It means the rate of increasing of leasing agricultural area will be depend on forming prices on agricultural property market.
Cytowanie	Jarka S. (2010) Znaczenie dzierżawy gruntów rolnych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 84: 47-56
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Pełny tekst	EIOGZ_2010_n84_s47.pdf

Autor	Ewa Kołoszycz
Tytuł	Koszty żywienia krów mlecznych a wyniki ekonomiczne gospodarstw
Title	Costs of feeding dairy cows and economic results of dairy farms
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Abstract	The paper presents results of studies on costs and profitability of milk production in various diets of dairy cows. For the three farms specialized in milk production, were developed two variants of feeding cows on the basis of hay silage produced on the farm. One scenario assumes maintenance of current milk yield of dairy cows and use of concentrates. The second eliminated concentrates from the feed and assumes a reduction of milk yield of cows. The analysis included the costs and profitability of milk production in farms.
Cytowanie	Kołoszycz E. (2010) Koszty żywienia krów mlecznych a wyniki ekonomiczne gospodarstw.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 84: 57-62
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Pełny tekst	EIOGZ_2010_n84_s57.pdf

Autor	Marta Czekaj, Łukasz Satoła
Tytuł	Szanse i bariery rozwoju produkcji mleka w Małopolsce w opinii rolników
Title	The farmers’ opinions about possibilities and barriers of milk production in Malopolska region
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Abstract	The article presents the results of researches based on interviews among farm with milk production about possibilities and barriers of this production in Malopolska region. Detailed analyzing were the barriers and opportunities, including: barriers of location and economic. The study shows also deficiencies that hinder the most milk production, and the opportunities that may be used by farmers to production. The article contains information about the changes that the respondents intended to introduce on their farms in the coming years. The findings were presented to the division of farms into groups depending on the number of dairy cows in the herd.
Cytowanie	Czekaj M., Satoła Ł. (2010) Szanse i bariery rozwoju produkcji mleka w Małopolsce w opinii rolników.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 84: 63-75
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Pełny tekst	EIOGZ_2010_n84_s63.pdf

Autor	Artur Wilczyński
Tytuł	Makroekonomiczne uwarunkowania produkcji mleka w Unii Europejskiej do 2020 roku
Title	Macro-economic trends in EU dairy sector until 2020
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Abstract	The dairy market In the EU is regulated by the Common Market Organization for milk and milk products. This policy is influencing together with changes in the Common Agricultural Policy. Within the Health Check the European Commission proposed a milk quota abolition, which will come into force from the year 2015. This paper presents a scenario analysis of milk quota abolition and the influence on production, price and demand on farm gate milk, butter and skimmed milk powder. Analysis was divided on two groups EU-15 and ten countries whose accession to EU in the year 2004. Special case was made for Germany, France, Great Britain and Poland as the largest milk producers in the EU. Conclusions fl owing from analysis show decline of real milk farm gate price to the year 2020, about 20% in the comparison with the average from the period 2003–2005. The supply of milk will increase with simultaneous decline of butter production and skimmed milk powder. Unfortunately the majority of unfavorable changes will in the group of countries UE-10
Cytowanie	Wilczyński A. (2010) Makroekonomiczne uwarunkowania produkcji mleka w Unii Europejskiej do 2020 roku.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 84: 77-85
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Pełny tekst	EIOGZ_2010_n84_s77.pdf