期刊名称：Journal of Agribusiness and Rural Development
印刷版ISSN：1899-5241
电子版ISSN：1899-5772
出版年度：2008
卷号：10
期号：4
页码：123-133
出版社：Uniwersytet Przyrodniczy w Poznaniu
摘要：The results of research concerning relations between cost structure in a given farm, productivity and efficiency of inputs utilization is presented in this paper. 49 farms from the Wielkopolska region were investigated. It was proved that inputs of current assets constitute the highest share in structure of inputs of production factors. Variability of intermediate consumption in total costs is mainly the reflection of relation between operational and investment activity. The analysis proved that farms with higher intermediate consumption, obtain higher productivity and profitability of land, labour and fixed assets. It can indirectly imply a dominant role of operational activity as far as improvement of inputs utilization efficiency is concerned.
关键词：farm; cost management; production profitability; inputs of production factors
