INPROFORUM Junior 2012

Flow debt of Slovak agricultural companies in the years 2000 – 2010 and common agricultural policy
Zuzana Gallová

Language: sk
Last modified: 2013-06-21


The fundamental goal of this paper is on the basis of flow debt indicator (the TZ) to investigate the development of the financial health on the chosen sample of agricultural subjects in the SR from 2000 to 2010.

Partial goal is to determine to differences in the length of the repayment period of obligations, as defined by the TZ, the trading companies (the OS) and agricultural cooperatives (the PD).

The worst period of flow debt is pre-accession period on based of the results, the typical dryness which brought a debt. With regard to the entry of the Slovak Republic (SR) into the European Union (EÚ) and the acceptance of the Common Agricultural Policy (SPP) have been studied subjects unable to pay its liabilities in a shorter time than before entering. Although except for the years 2004 and 2007 exceeded the recommended value of TZ in all years.

Also, we note that the PD could repay liabilities earlier than OS, because OS working in agriculture are more amenable to new market opportunities, especially with a higher amount of short-term debt compared to the PD.


flow debt, trading company, agricultural cooperative, Common Agricultural Policy

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