CHANGES IN AGRIBUSINESS STRUCTURES IN POLAND AND GERMANY

The aim of this paper was to describe the changes in the value and the structure of the output and gross value added of Polish agribusiness in comparison to German agribusiness and the determination of their productive a...

Efektywność wykorzystania środków trwałych w gospodarstwach rolnych

Przedstawiono efektywność wykorzystania aktywów trwałych w gospodarstwach rolnych województwa podlaskiego. Efektywność aktywów trwałych oceniono na podstawie ich produktywności i dochodowości. Zastosowano też wybrane met...

CASH FLOW FOR THE VAT IN THE FARMING

The aim of this article is to present the possibility of using farmers’ cash accounting method. It is regarding farmers which resigned from the lump sum and became active paymasters of this tax. The cash method used in t...

Efektywność techniczno-środowiskowa przedsiębiorstw rolnych

CHANGES IN THE ASSORTMENT’S STRUCTURE OF FRUIT TREES AND SHRUBS CULTIVATED IN POLAND

The aim of the study was to examine the changes in acreage of fruit trees and shrubs in Poland and to verify that changes the size of the absolute crops acreage also were accompanied by changes in the participation in th...