KOSZTY UŻYTKOWANIA ŚRODKÓW MECHANIZACJI A NAKŁADY NA PRODUKCYJNE ŚRODKI OBROTOWE

The aim of the study was to determine the connections between usage costs of means of mechanization and the outlays on working current assets in a family farm. The study group was divided according to the amount of subsidy, area of arable land, economic size unit (ESU) and the farm’s income. The ratio of usage costs of means of mechanization to outlays on working current assets is 40%. In farms with a higher amount of subsidy and economic size unit we observed a significant decrease in the ratio of usage costs of mechanization to outlays on working current assets. The highest outlays on working current assets are present in farms with the highest area and economic output. These groups had the lowest (23 and 13%) ratio of usage costs of mechanization to outlays on working current assets