KOSZTY UŻYTKOWANIA ŚRODKÓW MECHANIZACJI A NAKŁADY NA PRODUKCYJNE ŚRODKI OBROTOWE
2017
Wasąg, Zbigniew
The aim of the study was to determine the connections between usage costs of means of mechanizationand the outlays on working current assets in a family farm. The study group was divided according tothe amount of subsidy, area of arable land, economic size unit (ESU) and the farm’s income. The ratio ofusage costs of means of mechanization to outlays on working current assets is 40%. In farms with a higheramount of subsidy and economic size unit we observed a significant decrease in the ratio of usage costsof mechanization to outlays on working current assets. The highest outlays on working current assets arepresent in farms with the highest area and economic output. These groups had the lowest (23 and 13%) ratioof usage costs of mechanization to outlays on working current assets.
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