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Evaluation of critical factors determining the profitability of sweet maize
97-102Views:122The main goal of this analysis was to determine, whether the production of sweet corn competitive is from the point of view of profitability and identify the main factors determining profitability. The hypothesis of this research was that sweet corn production is profitable and output factors (yields, selling prices) affect most significantly the profitability. The total costs of production with irrigation are 560 000 HUF ha-1. Average yield is 18 t ha-1, while selling prices on average of the last 5 years were about 38 000 HUF t-1. The realisable profit in the sector was 248 828 HUF ha-1. Direct cost-related profitability was 48.6% and profit level 26%. Elasticity analysis pointed out that the changes of selling prices and yields affect profitability. The critical value shows the turning point of profitability, which was at the yield of 13.82 t ha-1. It can be concluded, the hypothesis was true, because sweet corn production was profitable compared to other field crops.
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Technological and Economic Analysis on the Hungarian Rice Sector
226-233Views:66Hungary lies on the northern edge of rice production area. According to this, the climatic conditions area not perfect for this species. The production area of rice involves typically the poorer quality soils, however these meet the requirements of rice. In Hungary exclusively domestic types are grown which have high yield and good quality and these are usually wore successful than foreign types. On the other hand, these Hungarian types should be improved considering safety in production. Nowadays, rice is grown in large scale companies with 300-1400 hectares, where production technology already exists, machinery is suitable, however the latter one a little bit old.
The average yields of the analysed companies were 3-4 t/ha in the past few years, which were a little bit above the national averages. The operating cost per hectare is almost 200 thousand HUF, from which the main part is the cost of machinery (35%) and the material cost (34%). The main part of the latter one is the irrigation costs (30%). The average cost, calculated from the total production cost, is 80 thousand HUF/t. Considering the above-mentioned costs and the price of rice (75 thousand HUF/t) it can be stated that the profitability of the rice sector is not the best, the cost rated profitability is -6.6%. According to the results of this analysis possibilities for the increase in profitability and improvement are increased subsidies and market price, as well as genetic improvement. -
Economics of broiler fattening in Hungary
171-180Views:84The purpose of this study is to present economic circumstances of Hungarian broiler sector based on secondary data after brief introduction of international and home situations. Then it analyzes costs, revenues and profit relationships of producers, which has competitive efficiency indicators and high standard production based on a model created on the basis of primary data.
The paper confirms the Hungarian poultry sector international competitiveness falling. One important reason of this situation is the low profitability in the sector, which is typical of both farms produce under worse efficiency indicators and high standard producers. Beside lack of technological standards and efficiency, adverse trend of output and input price – mainly feed price – impact low profitability.
Realization of technological developments and improvements according to international tendency, which affect directly or indirectly the efficiency and costs of broiler fattening are determining in point of realizable profit -
Evaluation of the factors determining the profit of lamb fattening
171-176Views:73Lamb fattening in the past 8 years was generally a loss-making business and it was worth selling only in two weight categories – at 24-27 kg and at 27-30 kg –, because in this categories a modest profit could be achieved in most of the years. Selling lambs at 20-24 kg-weight provides a proper income for the sheep farmers only if the milking period is prolonged. If the lambs are weaned at a weight of 16-20 kg, then they are not worth selling them in this weight category. The profit of fattening ram lambs is higher and safer than that of ewe lambs. In Hungary, the profitability of lamb fattening is insecure due to the large variability in purchase prices and the instability of the market. When studying the profitability of the two genders combined, it can be stated that the summer fattening period was the most profitable, while if only the rams are considered then the profitability of the autumn and spring periods was the highest, which is due to Easter and Christmas lambs. Based on our results, we came to the conclusion that ewe lambs and rams should be sold at a lower and higher weight category, respectively.
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Correlation between sowing time of maize hybrids, yield and seed moisture content at harvest on chernozem soil
32-41Views:104In this paper, we analysed the results of maize sowing time experiments conducted by the Department of Crop Sciences and Applied Ecology of the University of Debrecen Agricultural Sciences Centre, during the period from 1997-1999. We made the experiments at the experimental garden of DE ATC, on a chernozem soil with lime deposits.
In 1997, we examined five hybrids, in 1998 six hybrids, and in 1999 three hybrids, with three sowing times. Sowing times were early (10. Apr. and 08. Apr.), optimal (25. Apr. and 28. Apr.) and late (15. May and 17. May).
We examined the following standards: yield, seed moisture content at harvest, thousand kernel mass, duration of flowering, emergence time and profitability.
In 1977, the emergence times, in order of sowing, were: 24, 12 and 9 days. Yields of the sowing times were the following, in mean, for the five hybrids: in the early sowing time (10. Apr.) 11,81 t/ha, in the optimal sowing time (25. Apr.) 11,67 t/ha, and in the late sowing time (15. May) 12,9 t/ha. The seed moisture content of the five hybrids at harvest was 8% less in early sowing time, than in the late sowing time. The thousand kernel mass was the biggest in late sowing time, but we could not prove any significant connection attributable to the effect of sowing time. We examined
profitability, too. Of the five hybrids, four attained the greatest profit with the early sowing time in 1997.
In 1998, the emergence times, in the order of sowing, were: 21, 10 and 11 days. Yields of the sowing times were the following, in mean, for the six hybrids: 08. Apr. 10,34 t/ha, 25. Apr. 11,02 t/ha, 15. May 11,52 t/ha. There were no significant differences between yields in 1998. The seed moisture content of the six hybrids at harvest was 7% less for the early sowing time, than for the late sowing time. In 1998, the profits were greatest for the
early and traditional sowing times.
In 1999, the numbers of days from sowing to emergence were 18, 9 and 9 days, in the order of sowing times. Yields of the sowing times were the following, in mean, for the three hybrids: 13,25 t/ha, 12,51 t/ha and 12,34 t/ha, in the order of sowing times. The seed moisture content of maizes at harvest was 6% less with an early sowing time in the mean of all hybrids. In 1999, hybrid maizes gave big profits with early sowing times.
Summing up the results of the three years, we can conclude that we get a significant yield increase and reduced seed moisture content at harvest if we apply the early sowing time, which can considerably increase the efficiency of maize cultivation. -
Case study based analyses of economic viability of Hungarian beef farms
184-193Views:73Our country has great traditions in the field of beef production. As early as the Middle Ages, Hungary was known as Europe’s beef exporter. In this decade, production of the Hungarian Grey has increased, due to the popular method of keeping these animals extensively. These animals were even exported to the European markets on foot.
After joining the European Union, this sector of agriculture has been receiving attention due to the major subsidies which were given. Accordingly, numerous farmers have tried to enter this sector of production. However, the power relations have been changed lately, as have the technology used in production, which has undergone several developments. The integrative connections in the sector had been split and also the size of optimal and sustainable production has arisen.
The economic activities must be judged by their effectiveness and profitability, but in most cases their effectiveness can only be seen through such outstanding facts which are independent from the farmer.
I would like to model the economy of a certain enterprise, and the size and the level of its production, through my research under the actual economic circumstances. In my research, I pay special attention to the circumstances which are important in the Hungarian agricultural sector and rural development. -
The economic risk analysis in the case of agricultural enterprises
107-116Views:112The company’s activity, profitability and growth potential are influenced by risk and uncertainty derived from the economic environment. The principal thing that makes difference between risk and uncertainty is the capacity to be quantified, and then the risk can be measured, whereas uncertainty is not. Specific risk types of agricultural enterprises are on the one hand the economic risk and specific risk arising from the main agricultural activity. The economic risks include financial risk categories like market risk, liquidity risk, credit risk and operational risk. Macroeconomic risk manifest also a significant influence to the company and the importance of taking into account of this, importantly increased in recently years. In present paper, I quantified the total risk of company by using financial and operating leverage indicators. The company’s growth was characterized with internal growth rate and sustainable growth rate. The present research aims to explore risk and growth level of agricultural companies and grouping companies by different characteristics. In present analysis I have used cluster analysis. From the results I can summarize, that the agricultural enterprises growth is made by using internal financing resources and their financial leverage level is lower that operating leverage level.
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The Connection of Capital Leverage and Profitability by the Corporate Agriculture Enterprises
35-39Views:66The analysis of capital system of agricultural corporations is a key issue of economics and the effect of it's fluctuation can be observed on several fields of the life of corporations.It influences
for example the assets-, financial- and income situation of the enterprises.The aim of this study is to analyse the connection between capital structure and profitability in order to reveal such
a ratio for the capital leverage and liabilities, by which it can say, to that connect the profit or loss. By the analyse get activity- and size specified results.With the empyrical results I determine the quantile point between the profitable or the non profitable operating. -
Farms in the system of European supportpolicy
79-83Views:73Common Agricultural Policy (CAP) has been having a great past, it is over numerous direction and structure changes in the last half century. After the Treaty of Rome, the harmonization of he agricultural structure and the production of Member States has been launched, during which the economic changes in the world and in Europe were continuously being kept track of. By using common experience, they strived to develop an agricultural sector that supplies the Member States of the Community with food, while the competitiveness and living circumstances of family farms are being improved. The general directions outlined in Stresa in 1958 were significantly redrawn owing to the transformed market conditions and EU accessions. The subsidization of family farms and the improvement of their profitability are having a stressed importance nowadays, too. Our country, as the fully qualified member of the European Union tries to meet its obligations undertaken in the accession treaty and therefore to develop an agricultural sector carrying out diversified agricultural production with a healthy age structure. The aim of the study is to specifically overview the issue of common agricultural policy by stressing the main development points and to introduce the Hungarian conditions of family farms. Besides, there will be an evaluation of the research works examining the income conditions of family farms in the North Great Plain region.
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Decreasing Energy and Water Use in the Meat Industry
24-28Views:61The technology supervisions are needed from time to time in order to involve the new research results, experience, new technologies and equipments organising principles into the production and to make it cheaper and with less expenditure to increase the profitability and competitiveness. In the course of our investigation we aimed the analysis of the traditional technologies and improving of it. In this article we detail the heat treatment curing process. We applied the principles of experimental design for the determination the main influencing parameters in the processes. Then we made simulations and modelling in seeking for the environmentally better technology programs. We developed a method for measuring the temperature development of products with small diameter using the similarity theory in unit operation. In the course of the analysis of the heat treatment processes we could state that the heat treatment time can be reduced significantly by decreasing the size of the product and choosing the right ratios among the surface heat transfer intensity, ambient temperature and involving the lethality obtained during the cooling phase. The total sparing were about 10-20%. We solved the problem associated with the sensor placement error using a plastic material (metamid). We establish a curve between the real product temperature and plastic rod temperature by which the monitoring of the process became more accurate. We determine the size modification for different product sizes. In case of curing we observed very similar phenomena. For the determination of the diffusion coefficient we adopted the Ball-method not using in this field till today. We could reduce the excess saltiness and loss of NaCl with about 5%.
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Analysis of Economic Efficiency of Energy Wood Plantations
53-60Views:76After the EU-accession we should have a definite idea about what kind of production structure and land use should Hungary obtain to meet the conditions undertaken in the different governmental decisions. In the course of Hungarian land use, significant changes have taken place in the last eighty years. Further changes are influenced by the fact that according to various decisions, legislative provisions and ideas in a short time the energy orchards’ domiciliation could start in large. For this, financial support can be required from EU-sources. As for the woody energy plants, subsidies can be required for the domiciliation and as for herbaceous plants grants can be required for growing. As far as the latter is concerned, the subsidy will be around 26-27 thousand Ft/hectares according to the plans. However, the cultivation method does not have to be changed to
switch from plow-land to energy plants. The question is if the produced commodity will be received by power plants and if it ensures appropriate income for the farmer. In my research I wanted to find from the given woody energy plants which are those that are the most profitable. -
Tools of promoting „energy-crops”
47-52Views:64The utilisation of renewable energy sources have come to front with the decreasing fossil fuel stocks, the unsolved problems and fears of nuclear energy and so the cumulating energy dependence. In Hungary the potential of biomass is the largest in renewable energy sources.
During our examinations, we analysed the promotion of producing energy crops in Szabolcs-Szatmár-Bereg county. With the examination of the territories involved in energy crop subsidies it can be stated that the energy crop subsidy had its promoting role only on those areas where because of the bad soil conditions the energy crop producing is more profitable than other alternative (non energy) crops.
The expected growth rate of energy plantations will be low, according to the low rate of subsidy intensity (40-60%). The uncertainty of direct area payments decreases the calculability that cuts back the favour of investment in short rotation forestry planting. -
Energy forests or vineyards?
237-240Views:67This paper primarily aims at giving an introduction to an alternative opportunity for vineyards owners many of whom have come to a
decision about elimination of their vineyards. The paper is focusing on the Mátra wine-region as a study area, which is the largest mountain
wine region in Hungary where more than one third of supported clearing of vineyards have been implemented in the last few years. The
abandoning of vineyards is explicable in more than one way such as very small average size of land or the increasing mean age of owners
etc. The fundamental reason is the chronic doubtfulness of the grape and wine market and the low level of overall profitability of production.
Grape production has a long tradition in this region, thus the disappearance of vineyards caused serious problems in land use through the
absolute lack of plans for the future. The popularity of biomass production in the press and the biofuel resultant from vine stocks raise
interest for short rotation forestry within a group of farmers. Short rotation forestry offers a new chance for some farmers to cut oneself adrift
from the harmful effects of the market of agricultural products. -
Production and economic risk analysis of pig fattening
171-176Views:116I prepared a “model farm” producing fattening pigs in order to examine the main risk of production and market factors affecting the profitability of fattening pig production. Values of body weight (at the beginning of fattening and at the end of fattening), mortality rate, feed conversion ratio (FCR) of fattening pig as well as the main cost and price data were recorded as the input data of the model. Production value per unit, production cost per unit and income per unit were used as output. The Monte-Carlo simulation was used in the model for risk assessment. Based on the results of the analysis, it was concluded that the production value per unit was most affected by the selling price of fattening pig (ß=0.972), the production cost per unit were most influenced by the body weight at the beginning of fattening (ß=0.567) and the feed conversion ratio (ß=0.537), in addition, the change of the income per unit was most determined by the previously factors.
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Possibilities of ecological farming in the North Great Plain Region
69-71Views:66Agriculture plays a significant role in the North Great Plain Region. Organic farming is a sustainable farming method controlled by regulations. Active environmental protection and conservation play significant roles in organic farming, along with food quality and safety, originality and the monitoring of products. Organic farming offers opportunities to create employment, social safety and high profitability. As a result of these characteristics, organic farming could become one of the most important means of developing our region in the future.
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Analyzing the Efficiency of Dairy Farms by Using the Method of Data Envelopment Analysis (DEA)
17-21Views:88In Hungary the dairy sector is in a long-term critical period, the stock has been in constant decline. The consumption of milk and dairy products in Hungary is slightly rising compared to the world tendency, and it is fallen behind the level in 1990. The milk consumption per capita in 2006 was with 75 liters less than the EU-15 average. Dairy enterprise is a very risky activity: the profitability of the enterprise is affected by the fluctuation of feed and animal health products prices from the side of inputs, and by the fluctuation of end-product prices. Under these circumstances it is vital for the
cattle breeders, in order to survive, to harness the reserves in the breeding as effectively as possible. In our research we made a multi-faceted efficiency analysis of an agricultural holding’s three dairy farms. The chosen method for the analysis was Data Envelopment Analysis (DEA). The
selection of the method is justified by the fact that there is not such a reliable database by which we could define production functions, and that DEA makes possible to manage several inputs and outputs, i.e. multiple decision problems, simultaneously. By using DEA the sources that causes shortfalls can be identified, analyzed and quantified on farms that does not operate efficiently, thus it can help the corporate decision support successfully. In the model inputs are the cost data per one liter milk – feed, medicinal product use, logistic costs -, and the main parameters
concerning the keeping and rearing. Outputs are indicators concerning milk production, milk quality and others. We prepared the model in MS Excel, the linear programming model series were programmed by Visual Basic. After solving the model, in light of the shadow prices we can determine why either of the farms is not efficient. -
Economic Aspects of Winter Wheat and Sunflower Production Under Organic Farming Methods
256-261Views:83On the basis of data from selected organic crop producing farms around Hortobagy and a significant conventional agricultural enterprise, the efficiency calculation of two important crops, winter wheat and sunflower were compared to each other, according to the organic and the conventional farming methods. The analysis was carried out on the basis of data of the year 2002, helped by the calculation and the comparison of the efficiency indexes. According to the results, the organic winter wheat was more highly profitable in 2002 than the conventional one, and this is because the price ratio of the two was quite high, however the yields and the production costs per hectare were almost on the same level. Considering the sunflower, organic farming was less productive than the conventional one in 2002, as the average yield in the examined organic farms was significantly lower than under the conventional farming method, and this was not compensated by the extra price for the organic crop product.
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The effect of fertilization and plant protection in sunflower (Helianthus annuus L.) production
57-63Views:220Sunflower is the most important oil crop in Europe which is grown on the biggest area of all the oil crops. The area of producing sunflowers in Hungary was changing to 524–704 thousand hectares in the past decade in comparison with approximately 100 thousand hectares in the 1970’s. In our experiment different sunflower hybrids were examined. The doses of fertilizers were the following in 2017 and 2018: 0–30–90–150 kg ha-1 N, 0-50-90-90 kg ha-1 P2O5 and 0–70–110–110 kg ha-1 K2O. Three different treatments of plant protection were used in the experiment to protect them from fungal infections. A rise in the dosage of nitrogen resulted in increasing infection. The biggest fungal infection was identified in 150 kg ha-1 N, 90 kg ha-1 P2O5 and 110 kg ha-1 K2O treatment. The largest infection was measured on plots without plant protection at the highest N doses, both in leaf and disc diseases. We measured the highest 41.25% in 2017 and 53.1% in 2018 Diaporthe helianthi infection, and 24.5% in 2017 and 25.5 % in 2018 Sclerotinia sclerotiorum disc infection in these plots. kg ha-1
Average yield was changing between 2.96–4.67 t ha-1 in 2017/2018. The lowest yield was obtained in the absolute control plot (without plant protection and without nutrient) in both years, which was 2.96 t ha-1 in 2017 and 3.14 t ha-1. The yields increased due to growing nutrient supply and excellent plant protection. The highest yields were 3.67 t ha-1 in 2017 and 4.67 t ha-1 in 2018 (150 kg ha-1 N, 90 kg ha-1 P2O5 and 110 kg K2O active substance). Purpose of the experiment at analysing the impact of different treatments on the profitability of sunflower production.
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Survival analysis of sow longevity and lifetime reproductive performance – Review
75-80Views:254Sow longevity plays an important role in economically efficient piglet production. Improving sow longevity results increase in the productivity and profitability of a sow herd. Longevity is a complex trait with many factors that can contribute to a sow having a long and productive life. Not only the sow’s genetics, but also nutrition, environment and the management policies are important. In addition, the removal of non-productive sows along with the introduction of replacement gilts is an essential part of maintaining herd productivity at a constantly high level. The objective of this paper was to summarize the current knowledge about the sow longevity and lifetime performance values, as well as, discusses the survival analysis methods for sow longevity traits. This method can estimate the hazard rate indicating proportional risk of sows being culled at any given time, in addition, it is able to investigate the effects of different factors on longevity. Identifying factors that influence the longevity could assist many commercial pig producers in becoming more efficient.
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The ain impacts of the Lisbon Strategy on tobacco growing
80-87Views:65The Lisbon Strategy of the EU promises a more competitive Europe with more and better workplaces, in addition to sustainability.
Tobacco production is one of the most controversial industries of the agricultural sphere in the European Union. This crop is a „leader” of the world’s economic growth, a promoter of globalisation and has been an economic channel between America and Europe for more than 500 years. It is also a motor of technical development, due to its inducing effect on profitability and work efficiency. The tax competition of the states and the increase in consumption have become such a self-inducing system in which the increase of production created an increasing number of jobs, especially in tobacco growing, where the replacement of manual labour was much slower than the increase of the demand for raw material. The fact that smoking is becoming general should be handled as a social demand, though its health risks cannot be denied. However, the extreme objection to smoking cannot be accepted, especially not when it evokes social strains and concludes that people smoke because of tobacco production, al though the real situation is the opposite: People smoke in Europe, so the tobacco should be grown here, as is in our economic interest.
There is a contradiction between the strategic objectives and the roles of the industry which should be ceased urgently. Al thong aim is the creation of jobs, stopping tobacco growing could result in unexpected agro-social disadvantages. Rejection of the industry’s sustainability questions the realization of the keystones of the strategy. Competitiveness, sustainability and social cohesion should be implemented as a unit of the strategy also in tobacco growing. -
Effect of change of natural efficiency indicators for profitability of broiler chicken fattening
57-61Views:115I consider it important that the fattening of broiler producers in an economic sense to remain alive in the present difficult situation. This does not mean to me, that just does not generate a loss, but they do remain in their activities after income. Because if you do not have sufficient income in a given sector then the technology becomes obsolete over time and income deficit due to the possible improvements are still lagging behind, resulting in competitive disadvantages occur. The natural efficiency remains a priority, because fundamentally determine our competitiveness in the broiler production. In the present study, scenario analysis can prove the veracity of my claim, in point of the three most important natural efficiency indicators. The natural efficiency indicators of a company compared to the natural effectiveness of our country and the our competitions (Western-European countries).
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The Developmental Possibilities for Methods of Real Estate and Farm Property Evaluation in Agriculture
241-247Views:84Different methods for evaluating property have gained greater importance in agriculture since the change of regime. The open market evaluation could be the best method if the agricultural property had significant turnover, which could serve as a reliable comparison. However, there is no notable turnover, and selling is scarce. And, when there is some, the sales contracts are not available. On the other hand, the open market evaluation is almost the only one assessing method in Western Europe and in the United States. The matrix comparing market data in my methodological development helps to estimate the effects of the elements which determinate real estate value of farms.
Another method for evaluating farm property is the discounted future earnings. Enterprises are able to produce series of income continuously during their working periods, which can be considered as perpetuity. This is the base of the discounted future earning evaluation. Determination of income generating capacity is not an easy task. It is also difficult to choose the proper rate of capitalization. If this rate is higher than the usual level, the property will be underestimated. If it is lower, the property will be overrated. According to my calculations the profitability of certain farms of animal breeding may be evaluated under different operating conditions. Furthermore, the capitalisation interest rate may be determined in an objective way.
The problem of applying the depreciated replacement cost evaluation method is that there are big deviations among investment costs in tenders of contractors; moreover the estimations of special depreciation forms are rather subjective. One of the process’s greatest difficulties for reliability is that it is doubtful whether depreciated replacement cost could reach the real market value. The utilisation of this method may be spread further in the future by standardising average gross replacement cost of building as well as by measuring depreciation more objectively. -
Bioenergy production: are the objects realistic??
53-58Views:80Currently we do not have the possibility to define our energy reserves, since we do not know the magnitude of extant material resources. The known petroleum (crude) supply will be sufficient for about 100 years at the longest, and according to the latest estimates in 2008 we will reach and even exceed the maximum level of oil extraction, and after this it is going to decrease.
Hungary has good givens to go upon the way of sustainable energy economy according to experts, however a coherent government policy that lasts for not just one period is essential, and a sound economic- and agricultural policy is needed as well. According to the FVM’s under-secretary in Hungary more than 1 million hectares can be disposable for energy crop production. This would mean that 20 percent of the fields would be taken away from food production and on these fields energy crops would be grown. But we also have to take into consideration that the increase in energy plant production could happen at the expense of food production. If we would like to ensure the food for Hungary’s population from national sources we have to make calculations in determining energy need. In my research I set out the objective to determine the level of that specific turnover and marginal cost which supports the profitability of grain cultivation. With these indicators it is possible to analyze the economy and competitiveness of growing energy crops in the region of the North Plain. The alternatives of using cereals and rational land use should be also considered. A developing bio-fuel program can be a solution for the deduction of excess grain that is typical in Hungary for several years in the cereals sector. The pressure on the national market caused by excess grain can be ceased or moderated, and therefore the storage problems would decrease as well. -
Simulation of optimizing decisions and risk analysis in investment plans
160-164Views:88Investments always contain risks, as data referring to the future are planned and uncertain. Therefore, besides feasibility analyses we need to perform risk analyses, as well. Through statistic simulation methods, our aim is to examine how uncertain and prospective data as risk factors affect investment-profitability indices. On the other hand, our aim is to find out the optimal innovation – financing decisions by using decision optimizing
methods. -
The production and financial achievement of the agricultural co-operatives in 2002-2007
21-28Views:101The aim of the study was the examination of the achievement of the Hungarian agricultural enterprises – special regard to the agricultural co-operatives – based on the aggregated database of Hungarian Tax and Financial Control Administration (APEH), from the database of the Research Institute of Agricultural Economics. From the methodological aspect plain statistical devices were used, indicators for corporate analyses were
calculated and analyzed for the time series. One important conclusion is that the socio-economic weight of the agricultural co-operatives was strongly decreased in the period after the EU accession. The other important statement is that over the general examination of economic actors on an aggregated level the comparative analysis of the single enterprises forms would be needed. In the case of the co-operatives the separated examination of the former type producer co-operatives and the new type co-operatives would be necessary