Płynność Finansowa Gospodarstw Ekologicznych w Zależności od ich Wielkości Ekonomicznej
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The study provides an assessment of liquidity on organic farms engaged in agricultural accounting
under the FADN in 2010-2012. The analysis showed significant differences in current and quick ratio both
in individual classes of economic size and in examined years. Organic farms with the smallest economic
strength were characterized by the high level of financial liquidity. Significantly lower rates were recorded
in units of economic size over 25 thousand euro. Calculated measures of liquidity exceeded the standard
values, indicating a high ability to pay short-term liabilities.