Źródła dochodów rolniczych spółdzielni produkcyjnych
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Date
1988
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Publisher
Wydział Prawa i Administracji UAM
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Sources of income of cooperative farms
Abstract
Most cooperative farms carry out diversified activity in the field of production
and services of agricultural and non-agricultural character. The aim of the article
is to determine income functions of various sectors and to determine their profitability.
Research was based on the study of about 100 cooperative farms in
Poznań province.
The following sectors have been distinguished: agricultural production, divided
into stock and vegetable production, agricultural processing, services and the remaining
production. Economic effects have been presented by means of three
income categories: farm income, gross income and net income. Costs for respective
sectors were calculated on the basis of the accounting system in force
in cooperative farms. Profitability of particular sectors was calculated by comparing
costs and income.
The analysis shows that the profitability of, production in cooperative farms
and in their separate sectors was subject to annual variations. Thus, the income
function of separate sectors was also subject to annual changes. However, one may state with certainty that non-agricultural sectors are more significant providers
of income in cooperative farms than in other branches of agriculture.
Besides, non-agricultural sectors showed usually higher profitability than agricultural
production sector. However, vast differences appeared within agricultural
production. Vegetable production was always profitable and brought high income,
whereas stock production was characterized by low profitability and in some
years was even unprofitable. Thus, finding a solution for the problem of low
efficiency of stock production is of vital importance for cooperative farms.
The article proves that efficiency of agricultural activity is to a great extent
determined by the structure of production.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 50, 1988, z. 1, s. 217-227