MEDZINÁRODNÉ VEDECKÉ DNI 2008

WASILEWSKI M., MĄDRA M.

The effectiveness of the fixed assets usage in agricultural enterprises

Anotácia:

Abstract:
The fixed assets reflect to the technical capacity of the enterprises potential. Managers of the enterprises should approached to rationalization of the equipment and a usage of these resources. Therefore it is important to form a suitable relation between the capital and the current assets. The elaboration presents dependences between the level of the fixed assets equipment to effectiveness of their usage in agricultural enterprises. Furthermore the research will define the relation between the value of fixed assets, the financial liquidity and a debt level of these enterprises. The selection of research objects was intentional, and their managers agreed to impart the information. Researches were conducted in 370 agricultural large enterprises, which are situated on the whole area of Poland and include all provinces. The investigative period involves years 2002-2005. The effectiveness of the capital assets will become define by using the measurement of their profitability and level of earnings. In addition research also deals with the dependences between a level of the fixed assets equipment in enterprises with the current financial liquidity and the debts level. Research undertook also an attempt of the determination the influence of the fixed assets value on the net gain in agriculture enterprises with statistical methods.