REGIONAL DIVERSIFICATION OF FINANCIAL SITUATION OF AGRICULTURAL ENTERPRISES IN POLAND

J. Franc-Dąbrowska

Abstract


The study presents research results, taking into account the regional diversification of the financial condition of agricultural enterprises in Poland. Since the developmental abilities of plants, as well as some groups of animals depend on the region, in which operation is conducted, this determines the financial condition of the enterprises. This, on the other hand, is of significance for the level and pace of development of individual enterprises, as well as the entire regions. In addition, the possibilities of implementation of innovative solutions depend on the equity base of enterprises. The latter is based on the level of available capital and the possibility of increasing this capital as well. Therefore, the financial condition of enterprises determines the capabilities of the entire regions, while the level of development of the regions may either stimulate or slow down the possibility of improvement of the financial condition of entrepreneurs. It has been found that the financial condition of the enterprises examined was diversified at the regional level; however, depending on the measures applied, different regions were identified as those characterized by better (improving) or worse (worsening) financial condition. The province also was not found to be a statistically significant factor determining the level of return on sales. 

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