This thesis deals with the issue of subsidies for small and medium-sized enterprises in the agricultural sector. The main objective is to demonstrate the importance of subsidies and their impact on financial results. Application will be made on practical examples of small enterprises - cooperative farm and private farm, and medium-sized enterprise - school farm Žabčice. To achieve results, there was used secondary data which was obtained from the Czech Statistical Office, Eurostat and the Ministry of Agriculture. The operational objective was the analysis of income, costs and revenues from plant and animal production of the given companies in the year 2013. Within the crop production, there was analyzed wheat, barley and canola. Within the animal products, there were analyzed fattening bulls. Based on the results of the analysis the necessity of subsidies has been demonstrated.
Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:179007 |
Date | January 2014 |
Creators | Capková, Pavlína |
Source Sets | Czech ETDs |
Language | Czech |
Detected Language | English |
Type | info:eu-repo/semantics/masterThesis |
Rights | info:eu-repo/semantics/restrictedAccess |
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