Badanie indywidualizmu w ocenie sytuacji ekonomiczno- -finansowej działów przetwórstwa przemysłowego
Individualism research in the assessment economic and financial standing of manufacturing sectors

Summary/Abstract: The paper presents selected problems of determining the current value of agriculture in the context of its use for decision-making and application of economic calculation. It separately lists the most important groups of fixed assets: land, buildings, permanent crops, machinery and equipment and livestock. Attention is drawn to the role of depreciation in determining the current value, and that treating it as a payment is a mistake. The paper presents the method of calculating depreciation utilizing the threshold use on the example of machines which makes it possible to determine their current value in the balance sheet, and at the same time the assessment of their economic efficiency of their usage. In the case of biological assets to determine the current value a model based on the revalued amount should be used in a wide range.

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