Bezpieczeństwo finansowe rodzinnych gospodarstw rolniczych przed i w czasie pandemii COVID-19
Financial Security of Family Farms Before and During the COVID-19 Pandemic

Summary/Abstract: Financial security is an extremely important issue from the perspective of thesurvival and development of a business entity. The emergence of the COVID-19 pandemichas created threats, including economic and financial ones. Financial security is measuredby indicators describing the financial situation in terms of the ability to make payments(survival condition). The study assessed the changes in the financial situation of family farmsin the area of liquidity, profitability and debt in the period 2018–2021, considering them asareas related to the assessment of financial security. The study uses the method of indicator,comparative and descriptive analysis. The data used in the article came from the FADNdatabase. The assessment was conducted for groups of farms categorised by their economicsize and production type. The research has shown that, in general, the surveyed farms werein a good financial situation during the pandemic, indicating that they maintained financialsecurity, the return on equity ratio in these entities increased, while the general debt ratiodecreased. The financial liquidity situation was worrying, especially in the economicallystrongest farms.

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