INPROFORUM 2013

Efficiency of fixed assets in farms with poor financial health
Daniel Kopta

Language: cs
Last modified: 2013-10-29

Abstract


The paper discusses the developments of fixed assets in farms with poor financial health. Farms are at risk due to both permanent negative profitability and sharp fluctuation of the cash-flow causing a temporary loss of solvency. The research has shown an increase of assets in farms without any problems. The volume of both fixed and current assets increases equally in these farms. In farms with negative profitability, the share of current assets increases. The share of moveable properties increases in farms without problems. In farms with negative profitability, the share of buildings and land increases. During the reference period was not a significant trend in changing the use of long-term assets. Fund´s efficiency, however, shows the of high variability.


Keywords


long-time assets, fund´s efficiency, investment, agriculture

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