Potencjał sprzedażowy a sytuacja finansowa przedsiębiorstw rolniczych – czy wielkość kształtuje efektywność?
Sales Potential and the Financial Situation of Agricultural Enterprises – Whether the Size of Shaping Efficiency

Summary/Abstract: The goal of the research is to determine the relations between revenue and financial situation of agricultural companies. The research was conducted on the sample of large agricultural companies in 2004– 2012. Agricultural companies were characterized by a substantial growth of revenue in the analyzed period as well as by high values of profitability and liquidity ratios. According to risk-return principle the revenue did not differentiate the efficiency of agricultural companies. In all the groups of agricultural companies profitability and liquidity ratios were on a similar level.

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