Rentowność majątku a płynność finansowa gospodarstw rolniczych w województwie lubelskim

The elaboration estimated relation between return on assets and current financial liquidity in agriculture farms, situated in lubelskie voivodeship. The utilization of assets in farms were viable. In general, in research appeared tendency of higher return on assets in farms together with growing level of financial liquidity. The highest increase of return on assets noticed in farms which did not possess any current liabilities. At the same time this group characterized by the lowest return on assets. The highest return on assets was ascertained in farms of "grazing livestock" agriculture type. Together with growing European Size Unit, farms enhanced their efficiency of assets utilization. The large farms was characterized by a higher profitability in relation to small. It suggests that farms which, were the strongest from the economic point and large cropland area, enhanced their competitiveness in this area comparing to farms with low economic power and small cropland area.