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2007 | 1(310) | 17-31
Tytuł artykułu

THE EFFECTIVENESS OF AGRICULTURAL ENTERPRISES AND THEIR LEVEL OF WORKING CAPITAL

Autorzy
Treść / Zawartość
Warianty tytułu
Języki publikacji
PL
Abstrakty
EN
The analysis of interrelations between value of working capital and effectiveness of agricultural enterprises has been presented in the article. Relatively great differentiation of the levels of working capital has resulted from the study. The author pointed out that too high value of the working capital is more advantageous for an enterprise then its negative value. The firms with the lowest level of working capital usually generated loses and showed the highest costs in relation to both assets absorption and sale. On the contrary, firms with the highest working capital level were characterized by the lowest ratios of costs absorption of assets, even though the costs absorption of sale was quite high in comparison with the firms with an average value of working capital. This contributed to lower productivity of costs related to operational activity as well as to the lowest productivity of assets. However, too high value of working capital reflects freezing of financial sources and contributes to deterioration of the efficiency of an enterprise. That is why maximizing of this capital in the agricultural enterprises is not sensible. The special attention should be paid to the adjusting of the level and structure of working capital to the ability of its effective use.
Rocznik
Numer
Strony
17-31
Opis fizyczny
Rodzaj publikacji
ARTICLE
Twórcy
  • H. Wasilewski, Szkola Glówna Gospodarstwa Wiejskiego, ul. Nowoursynowska 166, 02-787 Warszawa, Poland
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
CEJSH db identifier
07PLAAAA02284765
Identyfikator YADDA
bwmeta1.element.08b92c5b-c705-35d8-b14d-083a2b8158b3
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