RENTOWNOŚĆ OGRODNICZYCH GRUP PRODUCENTÓW ELEMENTEM KSZTAŁTOWANIA PRZEWAGI KONKURENCYJNEJ

The aim of this study was to analysis of profitability differential in selected horticultural producer groups, depending on various determinants. The article presents the cross-dynamic analysis of differentiation of profitability level of horticultural producer groups in the years 2009-2011 according to types of producers group and legal and organizational structure. Return on total assets and equity capital was very diverse, ranged from -3.3 to 10.7%, on average was very low at 1.2% and 3.3% in the study population. The analysis show generally the higher profitability of assets and own capital in recognized producers groups than in the preliminary recognition groups