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 classifie
...d 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.
The income of agricultural enterprises varies greatly according to the type of agricultural production. The available data was classified and averaged on the basis of the form of association. Although the management of the examined enterprises ensured a profit, closer analysis of their cash flows reveals that, at least in some cases, expense
...s were not always coverable, despite income. In all forms of association major emphasis was put on improvement and support investments. It is highly probable that later on these investments will result in an increasing income level and profit. The situation is the most advantageous in the case of co-operatives, as the cash flow of the second examined year originated from regular activity could cover the cash flow of investments and financing. In the case of limited liability and shareholder companies the above is not true, but advantageous changes occur there too. Unfortunately, in most cases the role of loans is very important in the operation of the company. As far as favourable aspects are concerned it can be stated that credit repayment covered by the regular activity.