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5 results on '"Tomasz Felczak"'

1. Czynniki różnicujące wydatki inwestycyjne w gospodarstwach rolniczych

Author

Teresa Domańska and Tomasz Felczak

Subjects
inwestycje, wielkość ekonomiczna, typ rolniczy gospodarstw, Finance, HG1-9999, Marketing. Distribution of products, HF5410-5417.5
Abstract

W opracowaniu określono czynniki wpływające na wartość oraz zróżnicowanie wydatków inwestycyjnych w gospodarstwach rolniczych. Wykorzystany materiał liczbowy pochodził z bazy FADN-PL. Okres badawczy obejmował 2011 rok, a badane gospodarstwa rolnicze położone były w regionie Mazowsze i Podlasie. Wartość nakładów inwestycyjnych jest istotnie zróżnicowana w zależności od poziomu standardowej nadwyżki bezpośredniej oraz charakteru prowadzonej produkcji rolniczej. W gospodarstwach rolniczych o wielkości ekonomicznej powyżej 16 ESU przepływy z działalności operacyjnej przyczyniają się do podejmowania inwestycji w tych gospodarstwach.

Published
2014

2. FINANCIAL SITUATION OF THE SELECTED DAIRY COMPANIES WITH DIFFERENT STRATEGIES OF GRANTING TRADE CREDIT

Author

Serhiy Zabolotnyy, Tomasz Felczak, and Teresa Domańska-Felczak

Subjects
Finance, Trade credit, business.industry, General Medicine, business
Abstract

The goal of the research was to determine financial situation of selected dairy cooperatives according to their strategies of trade credit. Ratios of liquidity, modified profitability and debt were used in the analysis. The research covered 18 dairy cooperatives operating in Poland. The financial situation of dairy cooperatives differed according to a trade credit strategy. Dairy cooperatives with conservative strategies of trade credit were characterized by the lower profitability and liquidity as well as higher debt ratios than companies using aggressive strategies. This gave an evidence of higher financial efficiency of entities with aggressive strategies of trade credit. Application of aggressive strategy of trade credit could stimulate the demand for goods and result in rising revenues and profitability.

Published
2018
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3. RELATIONS BETWEEN INPUT EFFICIENCY AND FINANCIAL SITUATION OF AGRICULTURAL COMPANIES

Author

Tomasz Felczak, Mirosław Wasilewski, and Serhiy Zabolotnyy

Subjects
Finance, business.industry, Agriculture, Capital (economics), Earnings before interest and taxes, Revenue, Profitability index, business, Return on capital
Abstract

The research defines the input efficiency and estimates relations between factors of efficiency and financial situation of agricultural companies. In 2005-2013, the input efficiency of agricultural companies was low which was illustrated by insufficient profitability. An increase in investments did not result in a substantial improvement in return on capital. It was stated that the highest impact on financial situation of companies had the labour factor, while capital and land factors were of lesseru importance. The efficiency of capital use was highly related to assets’ capacity of agricultural companies, although labor and land were strongly connected to sales revenue and operating profit.

Published
2018
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4. Zróżnicowanie sytuacji finansowej spółdzielni mleczarskich w Polsce

Author

Tomasz Felczak

Abstract

The study presents diversification of the financial situation of the dairy cooperatives in Poland. In order to determine the financial situation of those entities, the rates of liquidity, adjusted profitability as well as indebtedness and operational efficiency were used. The research period covered the years from 2010 to 2014. Regardless of the economic situation on the market, the managers took special care in order to avoid risk that could affect the entity’s ability to continue to operate. The diversification of the financial situation of the dairy cooperatives was relatively significant. Both effectiveness and financing structure were dependent on a scale and conditions of business.

Published
2017
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5. Farm Productivity Depending on Economic Size.

Author

WASILEWSKI, MIROSLAW and TOMASZ, FELCZAK

Subjects
FARMS, FARM income, AGRICULTURAL accounting, ASSETS (Accounting), LIABILITIES (Accounting), ECONOMICS
Abstract

In the study, effectiveness of functioning of individual farms varying in terms of economic strength was measured using the residual income formula. The values used have been obtained from the European data collection system - Farm Accountancy Data Network for year 2011. The study encompassed farms in Poland, divided according to economic size. On the basis of the research conducted, it was found that the share of current assets and liabilities increased along with the economic strength of farms, which reflects the increasing production scale. As the standard value of production of a farm increased, so did the share of current assets. Increase in economic strength also resulted in an increase in the level of residual income, which indicates higher effectiveness of a farm. All of the groups of farms examined recorded a positive result of residual risk, which proves that agricultural activity of these farms is profitable. [ABSTRACT FROM AUTHOR]

Published
2013

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