Wpływ dotacji z działania „Poprawa przetwórstwa i marketingu artykułów spożywczych” z Sektorowego Programu Operacyjnego „Restrukturyzacja i modernizacja sektora żywnościowego oraz rozwój obszarów wiej

The paper aims to analyze the effects of financial support co-financed by the EU under the Sectoral Operational Programme Restructuring and Modernisation of the Food Sector and Rural Development (SOP), activity Improvement of processing and marketing of agricultural products. The paper investigates the financial results obtained by the companies from meat industry, which benefited from this assistance. The study included 23 companies from eastern, central and north-eastern Poland (the provinces of Warmia and Mazury, Podlaskie, Lubelskie, Mazowieckie, Podkarpackie and Lodz), that were divided into three groups according to the value of assets in the base year 2004. The analysis on profits and losses in two scenarios with and without support were conducted. The paper argues that the SPO had varying effects on the financial performance of companies. Financial aid for majority of companies (57%) spared from the negative financial results or helped in reduction of the losses. Studies have shown that the net profits of remaining 43% of companies would allow them to invest also without receiving the support.