The analysis of financial situation of agricultural enterprises in productive and marginal conditions with the use of non-financial indicators

摘要

The paper is focused on the evaluation of the development of financial situation of agricultural co-operatives in the CzechRepublic in 1997–2000 operating in both productive and marginal regions. The comparison of financial situation in these two groups of agricultural firms comes from the classification of firms according to productive regions. Presented results cover firms from the sample of agricultural firms observed in the RIAE Praha. Development tendencies of agricultural co-operatives in these two regions are analysed by means of chosen debt, liquidity, activity and profitability indicators. Non-financial indicators enlarging the above mentioned characteristics of firms’ financial situation are suggested and analysed in the last part of this paper.