Rentowność Aktywów Przedsiębiorstw Rolniczych W Polsce – Ocena Porównawcza
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The aim of the study is to analyze the return on assets of agricultural enterprises in Poland and its
comparative assessment in relation to the total companies and industrial enterprises and determination of
return on assets, taking into account the type of agricultural production. The population to constitute the
companies included in public statistics of Central Statistical Office in the context of the Financial Results of
Economic Entities (balance sheet). In order to determine return on assets in relation to the type of agricultural
production data from Farm Accountancy Data Network (FADN) were used in the paper.