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Głównym celem pracy było zbadanie zależności między kierunkiem produkcji gospodarstw rolnych w regionie Wielkopolski i Śląska a poszczególnymi rodzajami ponoszonych przez nie kosztów ogólnogospodarczych. Do realizacji celu badawczego wykorzystano jednoczynnikową wariancję ANOVA. Do zobrazowania kierunków produkcji posłużono się danymi odnoszącymi się do typów rolniczych wyróżnionych w bazie FADN. Badania skupiają się na 4 rodzajach kosztów ogólnogospodarczych związanych z prowadzoną działalnością produkcyjną. Okres badawczy objął lata 2005–2020. Wyniki wskazują, że istnieje znaczne zróżnicowanie w poziomie ponoszonych kosztów ogólnogospodarczych przez gospodarstwa rolne ukierunkowane na produkcję roślinną i zwierzęcą.

Purpose: The article aims to analyze relations between the direction of production of agricultural enterprises in the European Union and the level of investment in the years 2005-2018. As the research hypothesis assumed, the directions of agricultural enterprises' production in the European Union influence their level of investment. The additional aim is to draw attention to the most critical issues reflecting the significance of finances in investment decisions of agricultural enterprises. Design/Methodology/Approach: The study covers all the European Union member countries. The one-factor analysis of variance ANOVA was used to achieve the research objective. Findings: The studies prove that agricultural enterprises' directions in the European Union substantially diversify their values of the investment level. The most significant differences in the investment level were observed between the agricultural enterprises specializing in granivores and milk and the plant production agricultural enterprises. Practical Implications: The investment activities of agricultural enterprises result from their market activity and modernization of their assets. Decisions made by enterprises depend on their financial resources and have a significant impact on their development opportunities. The growth of owned fixed assets or the improvement of their quality may substantially contribute to the increase of the production potential of agricultural enterprises involved in plant production and animal production. Originality/Value: The existing literature does not present a detailed differentiation of the level of investment in individual types of farms, in line with the FADN methodology. ; peer-reviewed

Purpose – The main purpose of the work is to analyse the relationship between the net working capital management strategy and selected financial results of enterprises belonging to the WIG-food index. Research method – As part of the assessment, the financial data of 12 companies belonging to the WIG-food index for the period 2008-2018 were analysed. The dependent variables were the following measures: net profit/loss (NPL), current liquidity ratio (CLR), inventory turnover ratio (ITR), general debt ratio (GDR), return on sales (ROS). To achieve the objective of the research a one-way ANOVA variance was used. Results – The research results indicate that the net working capital management strategy adopted by the companies belonging to the WIG-Food index significantly affects the achieved financial results. Originality/value – The conducted research showed that the most common differences in shaping individual financial results occur between the use of aggressive (A) and conservative (C) strategy, aggressive (A) and moderately conservative (MC) strategy, conservative (C) and moderately aggressive (MA) strategy, as well as moderately aggressive (MA) and moderately conservative (MC) strategy.