The present aspects of the financial economy of agricultural farms
1995
Hacherova, Z.
The tendency of the development of revenues, profits and costs indicate the revival of dynamics in agricultural cooperatives. From the point of view of the end of an accounting period we can expect the continuation of a positive direction of development in the field of business results, also in connection to the strengthening of a non-price covering from government budget sources; this means mainly subsidies to cover the costs in a specific condition of some businesses. The field of liquidity of businesses continues to be a problem. Restricted non-cash transfers between creditors and obligers, the tension in the creation of any financial sources and scarcity of bank loans freeze the fluency of financial flows. Partial elimination of a secondary incapacity of payment could be solved by the strengthening of paying by bills and spreading of the issuing of the bills of exchange
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