5224572324
18 Felczak T., Domańska T.
THE STRUCTURE AND LEVEL OF DEBT AND THE EFFICIENCY OF INDIVIDUAL FARMS, DEPENDING ON THE SIZE OF THE ECONOMIC
Abstract. The following study presents, effectiveness of individual farms de-pending on the level and structure of foreign Capital used. The researched farms were included in the Polish Farm Accountancy Data NetWork during the period 2006-2011 and located in the region Mazowsze i Podlasie. Managers of agricul-tural farms, regardless of the level of the European Size Unit, limited fmancial li-quidity risk by taking long-term loans. In the largest farms high flows contribute to the greatest use of long-term preferential loans.
Key words: debt level, farms, FADN data, European Size Unit
2 (3) 2014
ZARZĄDZANIE FINANSAMI I RACHUNKOWOŚĆ
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