Izvorni znanstveni članak
https://doi.org/10.5513/JCEA01/26.1.4480
Analysis of dairy farm assets in the Visegrad Group based on the Farm Accountancy Data Network 2015-2022 data
Ildikó VAJDÁNÉ SZABÓ
; Hungarian University of Agriculture and Life Sciences, Georgikon Campus, Institute of Rural Development and Sustainable Economy, Department of Investment, Finance and Accounting, 8360 Keszthely, Deák Ferenc Str. 16., Hungary
Nóra HEGEDŰSNÉ BARANYAI
; Renewable Energy Research Group, Soós Ernő Research and Development Center, University Center for Circular Economy, University of Pannonia Nagykanizsa, Zrínyi Str. 18, H-8800, Nagykanizsa, Hungary
Judit POÓR
; Hungarian University of Agriculture and Life Sciences, Georgikon Campus, Institute of Mathematics and Basic Science, Department of Mathematics and Modelling, 8360 Keszthely, Deák Ferenc Str. 16., Hungary
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* Dopisni autor.
Sažetak
This study aims to investigate the milk production of the Visegrad countries (V4), to answer the question, of what differences and similarities characterize the asset structure of the dairy farms of these countries. Based on the Farm Accountancy Data Network (FADN), the size and the structure of the fixed assets, as well as the use of subsidies for investments is analyzed. The study focuses on differences and similarities in the stock of current assets, as well as the structure of liabilities. Based on the structure of assets Czech Republic and Slovakia show more similarities. Based on the results characteristics of Hungarian dairy farms are closer to the EU average, while the characteristics of Polish farms are determined by their small economic size. Due to their small size, they minimise liabilities, Polish dairy farms are characterized by a dominance of family labour. In Poland the most typical type of fixed assets is land. The tendency of the number of dairy cows and the structure of the other three countries’ assets are not significantly different from each other. Within fixed assets, breeding livestock represent a greater weight, and within current assets, non-agricultural current assets.
Ključne riječi
milk production; efficiency; structure of assets; debt ratio; Visegrad Group
Hrčak ID:
329593
URI
Datum izdavanja:
28.3.2025.
Posjeta: 529 *