FINANCIAL ANALYSIS OF PRODUCERS ON THE AGRICULTURAL MARKETS IN POLAND IN THE YEARS 2004-2016

The aim of the article is to examine the financial situation and efficiency of producers on the basic agricultural markets (farms), through the prism of eight financial and economic indicators such as productivity of individual production factors, level of profitability and cost-efficiency of production. The considerations were conducted for farms specializing in the production of basic agricultural products, such as: cereals and oily, root crops (including potatoes and sugar beets), fruits, vegetables under cover, beef, pork, chicken, cow's milk, chicken eggs. On the other hand, the comparison of the financial results achieved with the Hellwig's development pattern method enabled to determine which types of farms were the most effective in the post-accession period. The research used data from the Farm Accountancy Data Network. The results of the research proved that in the period after the accession to the EU (2004-2016), the financial situation and effectiveness of farms specializing in the production of poultry and eggs were in the best shape