Prediction of the financial situation of agricultural enterprises in the Czech Republic at the EU accession

Abstract

The paper deals with the financial situation of two selected agricultural enterprises in productive as well as in less favourable areas (LFA) in the present situation - before and consecutively after the accession to the EU. 11 selected ratio indicators are used to evaluate the financial situation. There are proposed some preparatory precautions - based on the analysis of the financial situation that can be helpful for Czech farmers in gradual adaptation into the CAP conditions.

Keywords

• agricultural enterprises
• financial situation
• common agricultural policy