Przedsiębiorstwa hodowli roślin ogrodniczych w procesie przekształceń własnościowych

The paper presents the production and economic situation of the horticultural breeding enterprises administrated by the Agricultural Property Agency. During 1992-1997, these enterprises were subject to the process of intense restructuring. The economic analysis conducted for the years from 1996 to 1999 showed the great diversification of the economic and financial situation of the considered enterprises. In the 1996-1998 period, their financial results were generally deteriorating, and only for 1999 a slight profit was recorded. From 1996 onwards, the costs have grown faster compared with revenues. For cost structure labour costs have increased their share of total costs. In spite of an unfavourable tendencies, one can observe some positive findings, for example: better use of fixed and variable assets, increasing work efficiency and improving profitability. The growing competition from the part of the foreign breeding enterprises results in an unusually difficult situation of Polish entitles. Considered enterprises would not afford to cope with this competition without any financial support and in lack of consolidation processeslw.