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Tytuł artykułu
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Warianty tytułu
Języki publikacji
Abstrakty
The use of borrowed capital in Latvian agricultural holdings of different economic size and type of farming is analyzed, as well as a comparative analysis with Polish agricultural holdings is performed, defining essential specificities of financing activities with equity or loan in each state. The liabilities burden in Latvian field crop and dairy farms is calculated and discussed in detail. For the assessment ratio of the statistical significance of differences between Latvian and Polish agricultural holdings the debt-to-equity and total liabilities per ESU, per 1 ha UAA and 1 LU, a statistical testing is carried out and main conclusions about an impact of the type of farming, the economic size and the chronological factor are formulated. (original abstract)
Rocznik
Tom
Strony
10--25
Opis fizyczny
Twórcy
autor
- Latvian State Institute of Agrarian Economics, Riga
autor
- Latvian State Institute of Agrarian Economics, Riga
Bibliografia
- Aladjev V., Haritonov V. [2004]: General Theory of Statistics. Fultus Corporation, Palo Alto.
- Arhipova I., Bāliņa S. [2006]: Statistika ekonomikā un biznesā. Datorzinību centrs, Rīga, (in Latvian).
- Bednarskis L., Paupa V. Vaikulis J. [1992]: Finanšu pārskatu analīze. Latvijas Universitāte, Rīga, (in Latvian).
- Bocharov V. V. [2005]: Kompleksnij finansovij analiz. Piter, Saint Petersburg, (in Russian).
- Bórawski P. [2008]: Analiza wskaźników płynności i zadłużenia indywidualnych gospodarstw rolnych. Problemy Rolnictwa Światowego, No 4 (XIX), ss. 75-82, (in Polish).
- Drury C. [1994]: Management and cost accounting. Chapman & Hall, London.
- Erohin S. M. [2007]: Upravlenie vosproizvodstvom resursov selskohozajstvennih predprijatij v uslovijah dostupnosti zaemnogo kapitala. Avtoreferat dissertaciji na soiskanije uchenoj stepeni kandydata ekonomicheskih nauk. Orlovskij gosudarstvennij agrarnij universitet, Orel (in Russian).
- Fabozzi F. J., Peterson P. P. [2003]: Financial Management and Analysis. John Wiley & Sons, New Jersey.
- FADN Methodology. Defining the field of observation. [Available at:] http://ec.europa.eu/agriculture/rica/methodology1_en.cfm
Typ dokumentu
Bibliografia
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Identyfikator YADDA
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