No. 1 (2002)
Articles

Az észak-alföldi mezőgazdasági vállalkozások pénzügyi helyzetének elemzése 1997-1999-es adatok alapján

Published March 27, 2002
Attila Rózsa
Debreceni Egyetem Agrártudományi Centrum, Agrárgazdasági és Vidékfejlesztési Intézet, Számviteli és Pénzügyi Tanszék, Debrecen
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APA

Rózsa, A. (2002). Az észak-alföldi mezőgazdasági vállalkozások pénzügyi helyzetének elemzése 1997-1999-es adatok alapján. Acta Agraria Debreceniensis, (1), 72–76. https://doi.org/10.34101/actaagrar/1/3522

The income of agricultural enterprises varies greatly according to the type of agricultural production.
We analysed the financial situation of some agricultural companies from Szabolcs-Szatmár-Bereg and Hajdú-Bihar counties. We got the data from the Department of Justice from reports made between 1997-1999. The available data was classified and averaged by counties.
Although the management of the examined enterprises ensured profit, closer analyses of their cash flows reveal that, at least in some cases, expenses were not always coverable, despite income. Both counties, major emphasis was on improvement and support investments. It is highly probable that these investments will later result in an increasing income level and profit.
Altogether we cannot say which county enjoys a better situation, and what the reasons for the differences are. Further data collection and analyses are needed to find the answers.

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