Plant production profitability by the example of the individual agricultural holding

Abstract

This thesis discusses the issue of production profitability in the individual farm. The aim of the paper was to examine plant production profitability, based on a chosen individual agricultural holding that specializes in this type of production. Individual Farm Reports from PL FADN agricultural accounting system from years 2019–2021 were the basis of data for calculations and analysis. In the carried out analysis, the value and structure of the costs and their distribution where traced. Production profitability for different characteristics of the analyzed agricultural holding were calculated. The calculated cost-effectiveness indicators of the researched farm were increasing with each year. In 2021, the cost-effectiveness indicator calculated without subsidies, increased by over 65% compared to 2019, and if calculated with subsidies – increased by almost 75%. In the years considered, the highest cost-effectiveness indicators were recorded for winter rape and winter wheat and in 2021 for grain maize. On the basis of the calculations and analyses carried out, it can be concluded that the agricultural holding concerned acted effectively and rationally, income increased in subsequent years and there was a general improvement in the profitability of production.