The objective of this study was to assess the level of financial security of farms and identify its determinants based on factor analysis. The data used in this research were obtained from the European FADN (Farm Accountancy Data Network). Factor analysis (FA) was employed to reduce the number of variables that potentially determine the financial security of farms. The results indicate that the surveyed entities maintained financial security between 2014 and 2021. This study suggests that it is necessary to examine these factors separately for farms engaged in crop farming and animal production. The results obtained for all farms were less satisfactory than those that took into account the specifics of agricultural production. This study addresses a gap in the literature by including highly correlated variables in the analysis of the determinants of financial security. Factor analysis is used to reduce the number of variables without losing important information. Firstly, seventeen variables related to the financial security of all farms were assigned to six factors. These were income and self-financing of operations; area and subsidies; long-term investments and financial decisions consequences; economic size, taxes, and non-breeding livestocks; investment activity; and inputs, stock, short-term loans, and labor. Then, the determinants of the financial security of farms were examined, taking into account the specialization of activities. For crop-producing farms, six factors were identified, including three that were identical to those for all farms: income and self-financing of operations; long-term investment and financial decisions consequences; and investment activity. In addition, the following items were specified: area, subsidies, non-breeding livestocks, and taxes; economic size, inputs, and labor; and stock and short-term loans. The correlated variables in the case of livestock production combined into factors in a different way. In this case, four factors were distinguished: economic size, non-breeding livestocks, income, and self-financing of operations; operational activities of animal production; long-term investment and financial decisions consequences; and investment activity. Financial security is a complex matter that can be affected by a range of factors related to agricultural activities.

The aim of this study was to identify and assess the factors influencing the increase in the financial energy of a farm through the use of external capital, taking into account the farmer’s and farm characteristics. For its implementation, a logistic regression model and a classification-regression tree analysis (CRT) were used. The study was conducted on a group of farms in Central Pomerania (Poland) participating in the system of collecting and using data from farms (Farm Accountancy Data Network—FADN). Data on 348 farms were used for the analyses, obtained through a survey conducted in 2020 with the use of a questionnaire. Based on the analysis of the research results presented in the literature to date, it was established that the use of external capital in a farm as a factor increasing financial energy is determined, on the one hand, by the socio-demographic characteristics of the farmer and the characteristics of the farm, and on the other hand, by the availability of external financing sources. Factors relating to the first of these aspects were taken into account in the study. Using the logistic regression model, it was established that the propensity to indebtedness of farms is promoted by the following factors: gender of the head of the household (male, GEND), younger age of the head of the household (AGE), having a successor who will take over the farm in the future (SUC), higher value of generated production (PROD_VALUE), larger farm area (AREA) and multi-directional production of the farm (production diversification), as opposed to targeting plant or animal production only (farm specialization—SPEC). The results of the analysis carried out with the use of classification and regression trees (CRT) showed that the key factors influencing the use of outside capital as a source of financial energy in the agricultural production process are, first of all, features relating to an agricultural holding: the value of generated production (PROD_VALUE), agricultural area (AREA) and production direction (SPEC). The age of the farm manager (AGE) turned out to be of key importance among the farmer’s features favoring the tendency to take debt in order to finance agricultural activity.

The aim of paper is to show the profitability as a factor in determining liquidity of agricultural companies in Poland and an evaluation of the strength and direction of this impact. This study used multiple regression model in which the dependent variable is the value of quick liquidity ratio. The study was conducted on the basis of ‘Ranking 300’ best agricultural enterprises in the years 2007–2009, so a sample of 900 subjects.

This research focuses on an interdisciplinary approach to the financial energy of farms, allowing it to be linked to the overall financial health of the entity, which is influenced by various factors, including the use of equity and debt capital, and the treatment of money as a source of energy. The data source for the analysis consisted of statistics from the Farm Accountancy Data Network (FADN). This study encompassed the average agricultural holdings in the European Union, as well as average farms classified by individual regions and economic size classes. This research covered both the European Union as a whole and individual regions within EU member states. The objective of this study is to assess the factors that determine the financial security of EU farms using factor analysis. The results of this research indicate that financial energy may be one of the main factors shaping the financial security of farms. This is particularly true for small farms, which, in line with the goals of sustainable development, should increase their income (financial energy).

The aim of this study is to assess the factors determining the achievement of the Sustainable Development Goals (SDGs) in the context of improving the productivity of agricultural inputs—land, labor, and capital—and increasing farm income, using logistic regression. The analysis is based on primary data collected in 2023 during a pilot survey of 150 farms in the Central Pomerania region of Poland, conducted using the CATI (Computer-Assisted Telephone Interview) technique and a standardized questionnaire. The study examined factors related to farm income growth and to the productivity of land, labor, and capital. Logistic regression was applied to test 28 independent variables grouped into four categories: farm characteristics, production-related characteristics, farm asset-related characteristics, and household characteristics. Income growth was found to be associated with production-related and household characteristics. Land productivity showed associations with variables from all four categories, reflecting the complexity of this outcome. In the case of labor productivity, only household characteristics were significant, underscoring the strong connections between agricultural holdings and farming households. Capital productivity was associated with household characteristics, production-related characteristics, and farm asset-related characteristics. These findings highlight the need for an interdisciplinary approach to the sustainable development of agricultural holdings, integrating economic, production, and social dimensions.

The aim of this study is the evaluation the fiscal importance of agricultural tax in the municipalities of Middle Pomerania region. The evaluation was based on the analysis of the agricultural tax revenues in the municipalities of Middle Pomerania, and also on the basis of the share of these revenues in total municipalities’ revenues, the share of these revenues in municipalities own incomes, and on the evaluation of changes in the agricultural tax revenues in the years 1995–2009.