No. 33 (2009)
Articles

Analysis of the reasons for the crisis and insolvency of agricultural enterprises

Published June 5, 2009
Annamária Kotormán
Debreceni Egyetem Agrár- és Műszaki Tudományok Centruma, Gazdálkodástudományi és Vidékfejlesztési Kar, Számviteli és Pénzügyi Intézet, Debrecen
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APA

Kotormán, A. (2009). Analysis of the reasons for the crisis and insolvency of agricultural enterprises. Acta Agraria Debreceniensis, (33), 49–54. https://doi.org/10.34101/actaagrar/33/2851

The huge insolvency of the enterprise organizations is very adverse for the national economy, the first social and economic task of each country, Hungary as well, should be the maintenance
of the efficient and viable organizations. The liquidation of the agricultural organizations has much more economic and social effects. As a result of my researches I declared that most of the
time the causes, which led to the liquidation of agricultural organizations, are independent from the organisation and are external. The common feature of external causes are that they are
not influenced by the organisations, so they cannot be avoided. So the adaptation to the external causes has huge importance in the battle of avoidance of insolvency.

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