Determinanty tworzenia wartości dla właścicieli w przedsiębiorstwach rolniczych
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The goal of the research was to present the ability of value creation for owners in agricultural companies and to estimate the relations between the defined value ratio and financial parameters of these entities. To measure the value of agricultural companies for owners a concept of Economic Value Added (EVA) was applied. In 2005-2012 agricultural companies systematically increased the value of invested capital. In the analyzed period agricultural companies were characterized by a low ability of value creation. In the analyzed groups of companies an increase in capital investments was associated with the decrease of rate of return on invested capital measured by EVA.