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)
References
FADN. 2008. Farm Accountancy Data Network. http://ec.europa.eu/agriculture/rica/database/.
Uniwersytet Przyrodniczy w Poznaniu Poland
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