Profit – a ultimate goal or a measure of other goals in agricultural enterprises? Cover Image

Zysk – cel czy kryterium oceny realizacji celu (z uwzględnieniem przedsiębiorstw rolniczych)?
Profit – a ultimate goal or a measure of other goals in agricultural enterprises?

Author(s): Justyna Franc-Dąbrowska
Subject(s): Economy, Business Economy / Management, Agriculture
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: profit; agricultural enterprises; enterprises value

Summary/Abstract: The paper discusses the perception of profit in agricultural enterprises (and in a broader perspective). The purpose of the research was to determine whether the profits should be treated as a goal in itself, a means to achieve other goals, or as a signal/opinion on the financial situation of the company. It was found that in the literature there is no clear stance on this issue. Moreover, in the author’s opinion, different perceptions of profit is not a contradiction, and it can be concluded that there are at least views on this category, which can be recognized as separate, but they can also complement each other.

  • Issue Year: 1/2013
  • Issue No: 1
  • Page Range: 5-14
  • Page Count: 10
  • Language: English, Polish