Factors Determining the Return on Equity in Agriculture


The article presents the influence of the return on equity in agricultural farms. It the audits was used Du Pont modified model and regression analysis. The data of accountancy of agricultural farms FADN made up the source material. Analysis was conducted in total UE and according to economic sizes and farming types. The built models of regression show, that the most important factor influencing return on equity in agriculture is the generally low operating efficiency appointed by deep return on sales and slow capital rotation, which moreover is additionally strongly deepened by non occurrence of financial leverage.


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

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Published : 2009-12-31

Gołaś, Z. (2009). Factors Determining the Return on Equity in Agriculture. Journal of Agribusiness and Rural Development, 11(1), 75-91. Retrieved from http://www1.up.poznan.pl/jard/index.php/jard/article/view/675

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

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