Analysis of Profitability of Capital in Agriculture



Abstract

The article presents the cross-dynamic analysis of differentiation of profitability level of own capital (ROE) in agriculture sector in 2000-2005 years in arrangement of countries, economic size of farms (ESU), as well as according to EU country, agricultural types (TF) on basis of accountancy the FADN. The audits show generally the low profitability of own capital in agriculture and limited possibilities of its growth as a result of small of meaning external (outside) capital. 

Keywords

Return on equity (ROE); Du Point method; Agriculture; Farm Accountancy Data Network (FADN)

Bilansowe wyniki finansowe podmiotów gospodarczych za lata 2000-2006. GUS, Warszawa.

FADN. 2008. Farm Accountancy Data Network. http://ec.europa.eu/agriculture/rica/database/.

Published : 2009-12-31


Gołaś, Z. (2009). Analysis of Profitability of Capital in Agriculture. Journal of Agribusiness and Rural Development, 11(1), 63-74. Retrieved from http://www1.up.poznan.pl/jard/index.php/jard/article/view/674

Zbigniew Gołaś  zbyszekg@up.poznan.pl
Uniwersytet Przyrodniczy w Poznaniu  Poland


CitedBy Crossref
0

CitedBy Scopus
0


Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

This journal permits and encourages authors to post items submitted to the journal on personal websites or institutional repositories both prior to and after publication, while providing bibliographic details that credit, if applicable, its publication in this journal.


Most read articles by the same author(s)

1 2 3 4 > >>