Agribusiness Finance

Spis treści książki

• Cover
• Strona tytułowa
• Strona redakcyjna
• Table of contents
• Introduction
• Chapter 1. Fathers of agribusiness finance
  • 1.1. Professor Władysław Grabski (18741938)
  • 1.2. Professor Ryszard Manteuffel (19031991)
  • 1.3. Professor Stefan Ignar (19081992)
  • Supporting literature
• Chapter 2. Agribusiness the term, its scope and specificity
  • 2.1. The concept of agribusiness
  • 2.2. A historical perspective on agribusiness
  • 2.3. The structure of Polands agribusiness and its changes
  • Supporting literature
• Chapter 3. Common Agricultural Policy of the European Union as a form of financial support for agriculture and rural areas
  • 3.1. Why does agriculture require financial support?
  • 3.2. The basis of agricultural interventionism
  • 3.3. Objectives and instruments of influence on agriculture and rural development
  • 3.4. Management of agricultural policy programs
  • 3.5. Establishing the scope of agricultural support
  • 3.6. Objectives and principles of the common agricultural policy
  • 3.7. Direction of changes in the common agricultural policy of the European Union
  • 3.8. Financial support for rural development
  • 3.9. Mechanisms, instruments and costs of the common agricultural policy
  • 3.10. Market and price policy
  • 3.11. The agrimonetary system
  • 3.12. Direct payments key instrument of the first pillar
  • 3.13. Specific and special payments
  • 3.14. Second pillar of the common agricultural policy
  • 3.15. System and scope of financial support for agriculture and rural development
  • 3.16. The common agricultural policy in the future
  • 3.17. EU financial transfers in support of agriculture and rural areas in Poland
  • Supporting literature
• Chapter 4. Farm finances selected problems
  • 4.1. Evolution and integration of the Farm Accountancy Data Network (FADN) and agricultural accounting in Poland
    • 4.1.1. Beginnings of agricultural accounting in Poland
    • 4.1.2. The development of agricultural accounting after regaining independence
    • 4.1.3. Agricultural accounting network in the period of a centrally planned economy
    • 4.1.4. Agricultural accounting systems during the time of political transformation and preparation for integration into the European Union
    • 4.1.5. European system for monitoring farm income Farm Accountancy Data Network
    • 4.1.6. The organizational structure and tasks of the Polish FADN
    • 4.1.7 The future of agricultural accounting in Poland
  • 4.2. Introduction to financial analysis in agriculture
  • 4.3. Financial analysis of farms of natural persons
  • 4.4. Financial analysis of multi-crop agricultural enterprises
  • 4.5. Specificity of farm taxation
    • 4.5.1. A brief history of taxing agriculture
    • 4.5.2. Taxation of agriculture in Poland after 1984
    • 4.5.3. Forest tax
    • 4.5.4. Taxation of agricultural real estate
  • Supporting literature
• Chapter 5. Finance of agribusiness enterprises
  • 5.1. Financial effectiveness of agribusiness enterprises measurement methods
    • 5.1.1. Financial effectiveness of business entities in theoretical terms
    • 5.1.2. Key concepts and measures of effectiveness
    • 5.1.3. Measures and determinants of financial effectiveness
    • 5.1.4. Specific measures of the financial effectiveness of agricultural co-operatives
    • 5.1.5. Determinants of financial effectiveness
  • 5.2. Means of increasing financial results
    • 5.2.1. The principle of rational management ex post approach
    • 5.2.2. The principle of rational management ex ante approach
    • 5.2.3. Financial result improvement and growth strategy
    • 5.2.4. The level and directions of changes in costs and production value
    • 5.2.5. Opportunities and threats related to the means of improving financial results
    • 5.2.6 The life matrix of an enterprise
  • 5.3. Development and bankruptcy of enterprises implications for agribusiness
    • 5.3.1 Enterprise bankruptcy in the past and today
    • 5.3.2. Economic and legal bankruptcy
  • 5.4. Causes of enterprise bankruptcy
  • 5.5. Symptoms of a deteriorating financial situation of an agribusiness enterprise
  • 5.6. Bankruptcy process of an agribusiness enterprise
  • 5.7. Evolution of bankruptcy prediction models across the world
    • 5.7.1. One-dimensional models
    • 5.7.2. Multi-dimensional models
  • 5.8. Bankruptcy prediction models in Poland
    • 5.8.1. Pogodzińska and Sojak model
    • 5.8.2. Gajdka and Stos model
    • 5.8.3. Hadasik models
    • 5.8.4. Wierzba model
    • 5.8.5. Stępień and Strąk models
    • 5.8.6. Hołda model
    • 5.8.7. INE PAN models (by Mączyńska and Zawadzki)
    • 5.8.8. Appenzeller and Szarzec model
    • 5.8.9. Hamrol, Czajka and Piechocki (Poznan) model
    • 5.8.10. Prusak models
    • 5.8.11. Balina models
    • 5.8.12. Juszczyk model
  • 5.9. Bankruptcies of agribusiness enterprises
    • 5.9.1. Life cycle of an enterprise and the natural evolution theory in agribusiness
    • 5.9.2. Indications of bankruptcy in agribusiness
  • 5.10. Personnel costs in agribusiness enterprises
    • 5.10.1. Costs of labor
    • 5.10.2. Costs of occupational health and safety
    • 5.10.3. Costs of workplace accidents
    • 5.10.4. Accident insurance costs risk categories
  • 5.11. Changes in the financial value of the assets of agribusiness enterprises in Poland
  • 5.12. Depreciation costs in agribusiness
    • 5.12.1. The concept of depreciation costs
    • 5.12.2. Depreciation costs from a mathematical viewpoint
    • 5.12.3. Life cycle of fixed assets, a model of capital creation
    • Example
    • 5.12.4. Methods of calculating depreciation
    • 5.12.5. Depreciation of seasonally used fixed assets
    • Example
  • Supporting literature
• Chapter 6. The role of property insurance in risk management in agriculture
  • 6.1. Introductory notes and more important classifications
  • 6.2. The role of the state and the market in the insurance protection of the property interests of entities in the agricultural sector
  • 6.3. Insurance for the agricultural sector
    • 6.3.1. Insurance for the agricultural sector in the planned economy scope and methods of protection
    • 6.3.2. Insurance for the agricultural sector under market economy conditions
  • 6.4. Insurance of agricultural crops and livestock
    • 6.4.1. Those entitled to provide insurance services and to benefit from subsidies to insurance of agricultural crops and livestock
    • 6.4.2. The scope and amount of insurance premium subsidies and other forms of assistance than provided for in the Act on the insurance of agricultural crops and livestock
  • 6.5. Insurance gap in insurance offers for farms and agribusiness enterprises
  • 6.6. Property insurance prospects in agribusiness
  • Supporting literature
• Chapter 7. Social insurance for farmers and its specifics
  • 7.1. A short history of insurance for farmers
  • 7.2. Establishment of a new agricultural social insurance system
  • 7.3. Sickness, accident and maternity insurance
  • 7.4. Retirement and disability insurance
  • 7.5. KRUS finances
  • Supporting literature
• Chapter 8. Finance of institutions within the agribusiness environment
  • 8.1. Producer group finances
    • 8.1.1. Agricultural producer groups and fruit and vegetable producer groups and organizations
    • 8.1.2. The legal basis for the functioning of agricultural producer groups (APGs) and the principles of financial aid
    • 8.1.3. Legal basis for the functioning of fruit and vegetable producer groups and organizations and the rules for granting financial aid
    • 8.1.4. Responsibility for APG liabilities
  • 8.2. Finances of local governments of rural municipalities
    • 8.2.1. Legal basis for the functioning of rural municipalities
    • 8.2.2. Financial management of rural municipalities
    • 8.2.3. Methods of assessing the financial situation of rural municipalities
  • 8.3. Allocation of EU funds in 20142020 for the development of rural municipalities
  • 8.4. The functioning and finances of municipal auxiliary units, unions, agreements and inter- municipal associations
  • Supporting literature
• Chapter 9. Cooperative and commercial banking in financing the development of agribusiness in Poland
  • 9.1. A brief history of cooperative banking
    • 9.1.1. Cooperative banking in the world
    • 9.1.2. Cooperative banking in Europe and Poland
  • 9.2. Preferential loans for rural areas and agriculture
  • 9.3. Commercial banks in financing agribusiness in Poland
    • 9.3.1. Alior Bank in financing agribusiness
    • 9.3.2. mBank in financing agribusiness
    • 9.3.3. Pekao S.A. in financing agribusiness
    • 9.3.4. Bank BGŻ BNP Paribas in financing agribusiness
    • 9.3.5. PKO BP S.A. in financing agribusiness
    • 9.3.6. Credit Agricole Bank Polska S.A. in financing agribusiness
    • 9.3.7. ING Bank Śląski S.A. in financing agribusiness
  • 9.4. The importance of agribusiness financing for Polish cooperative banks
  • Supporting literature
• Chapter 10. Macroeconomic determinants of agribusiness in Poland
  • 10.1. The impact of key macroeconomic factors on the level of ROA and ROE in agribusiness enterprises
  • 10.2. Macroeconomic determinants of renewable energy production in agribusiness
    • 10.2.1. Renewable energy in agribusiness
    • 10.2.2. Financing renewable energy in agribusiness
  • 10.3. The Stock Market and the financialization of agribusiness enterprises
    • 10.3.1. History and structure of the Warsaw Stock Exchange Group (WSE Group)
    • 10.3.2. Types of markets and indices used on the WSE
    • 10.3.3. Characteristics of the WSE compared to European stock exchanges
    • 10.3.4. WIG-food index
    • 10.3.5. Characteristics and valuation of companies in the food sector
    • Example Valuation of the company Wawel S.A.
    • 10.3.6. Financialization and changes in the way food companies operate
  • 10.4. Dilemmas of subsidizing and taxing agriculture
  • Supporting literature
• Summary
• Appendices
• Bibliography
• About Author
• Footnotes

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