Influence of the Production Direction of European Union Farms on the Level of Financial Liabilities

• Autorzy: Krzysztof Adam Firlej , Sebastian Kubala
• Języki publikacji: EN

Abstrakty

EN

Purpose: The main purpose of the study was to investigate the relationship between the direction of production of farms in the European Union and the level of their liabilities. Design/methodology/approach: The study period includes the years 2005-2019. Data relating to eight types of farming identified in the FADN database were used to illustrate the directions of production. The conducted research focuses on the following types of liabilities: total, incurred for a period longer than one year and incurred for a period of less than one year with outstanding cash payments. One-way ANOVA variance was used to achieve the research objective. Findings: The conducted research showed that the most common differences in the level of liabilities are between the type of granivores and the types of farms focused on plant production and other permanent crops with farms focused on field crops, horticulture and livestock production. Relatively few differences can be observed in the case of farms targeting the same source of food origin (except for other permanent crops). Originality/value: The obtained results indicate a significant differentiation in the level of liabilities in farms focused on plant and livestock production, which results from the different specificity of their production.(original abstract)

Słowa kluczowe

PL

Rolnictwo; Produkcja rolna; Gospodarstwa rolne; Zobowiązania finansowe; Sieć Danych Rachunkowości Rolnej (SDRR); Analiza wariancji

EN

Agriculture; Agricultural production; Arable farm; Financial liabilities; Farm Accountancy Data Network (FADN); Variance analysis

• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2022
• Numer: z. 158 Modernity of Industry and Sciences = Nowoczesność przemysłu i nauki
• Strony: 163-173

Twórcy

autor

Krzysztof Adam Firlej

• Cracow University of Economics

autor

Sebastian Kubala

• Cracow University of Economics

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Identyfikatory

DOI

10.29119/1641-3466.2022.158.11