COSTS AND PROFITABILITY
UNIT COSTS OF AND INCOME FROM SELECTED PRODUCTS IN 2015 – RESEARCH RESULTS IN THE AGROKOSZTY SYSTEM
 
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Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej – Państwowy Instytut Badawczy Warszawa
 
 
Acceptance date: 2017-06-12
 
 
Publication date: 2017-06-12
 
 
Zagadnienia Ekonomiki Rolnej / Problems of Agricultural Economics 2017;351(2):178-203
 
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ABSTRACT
The aim of the paper is analysis of the economic results of spring barley, grain maize, edible potatoes, sweet lupine, fodder pea and soybean in 2015 on farms having different production scale of these products. The research was held on commercial farms, which sell their production. These farms are enterprises. The results of products were influenced by the production capacity of farms, i.e. resources of land, labour and capital, their quality and the way of use, but they were also dependent on the external conditions (e.g. market, weather). The consequence of diversification of direct and indirect costs and cost of use in the production process of own factors of production is the diversity of economic costs. The research showed that the highest economic costs were recorded for small scale cultivation of edible potatoes, sweet lupine, fodder pea and soybean. While for medium scale cultivation – spring barley and grain maize. With the increase in cultivation scale the income from management activity without subsidies – due to a farmer as an entrepreneur – generally increased or the loss decreased. The loss incurred in the production process was covered by subsides. The results indicate the advantage of the large scale of production, but it was revealed at different levels of economic account.
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