Klasyfikacja zapasów oraz tendencje ich zmian w gospodarstwach indywidualnych

The aim of research was to classify and describe the scale and structure of reserves as well as to analyze its connection with profitability of private farms. The author stated that the share of reserves in farms' property rose with the increase of the area of the farm. There was no relationship between the share of reserves in assets and the level of agricultural income per 1 ha of agricultural lands. However the share of reserves increased with the growth of the soil quality. In the analyzed period the highest share of reserves occurred in the agricultural type 1 group of farms (cultivations). In the reserves structure of analyzed farms cereals predominated with the highest level of reserves in the agricultural type 6 (animals fed on fodder) and in the root plants in the agricultural. type 7 group of farms predominated (mixed production). The highest level of the reserves value per 1 ha of agricultural lands was in the area group between 20 and 50 ha of agricultural lands. In the structure of reserves agricultural reserves predominated with the level several as time higher than value of nonagricultural reserves. There was no significant difference in the reserves value between various types of farms. In the farms in which there was observed increase of reserves, there was also increase of agricultural income from I ha of agricultural land as well as profitability increase.