Financial results. management in agricultural enterprises
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real and nominal financial results, distribution of financial results
Abstract
This article tries to analyze the way how managers of enterprises listed in ranking 300. in the years 1994-2003 dealt with achieved financial results. Factor of money value change over time has been included in this analysis. It has been found that part of entrepreneurs spend realized profits for bonuses and prizes. For majority of enterprises profits realized were however lower than the increase of company’s value (due to inflation rates) what effectively lead to over consumption of assets hold.
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Franc-Dąbrowska, J. (2006). Financial results. management in agricultural enterprises. Annals of Agricultural Economics and Rural Development, 92(2), 100–105. https://doi.org/10.22630/RNR.2006.92.2.28
References
Bień W. 2006: Realistyczna ocena i podział zysku w warunkach inflacji. www.centrumwiedzy.edu.pl
Duliniec A. 1998: Struktura i koszt kapitału w przedsiębiorstwie. Wydawnictwo Naukowe PWN.
Franc J. 1999: Czy forma prawna i rodzaj własności determinuje zarządzanie finansami? Agroprzemiany nr 7-8, Warszawa.
Franc J. 2003: Struktura kapitału w procesie rozwoju przedsiębiorstw rolniczych. Wydawnictwo SGGW.
Ranking 300: Baza danych Instytutu Ekonomiki Rolnictwa i Gospodarki Żywnościowej za lata 1994-2003.
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