Analiza ekonomiczno-finansowa przedsiębiorstw hodowli roślin ogrodniczych w latach 1997-1999

The paper presents the economic and financial analysis of horticultural breeding companies own by the Agency for State Agricultural Property. These firms are of great importance in the development of biological progress, because they own 65% of Polish vegetable sub-species listed in Official Sub-species Register. In the research period, the situation of these companies was very difficult, but internally different. In spite of this standing, it was possible to observe positive occurrences, such as for example: better use of fixed and circulating assets, increasing work efficiency and improvement of the profitability. The companies recording high profitability of assets were characterised by better profitability of sales compared to companies recording low profitability of assets. Additionally, in consequence of that the first reached the better economic results, both in operational and economic activities.