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Systems of Work Profitability Ratios in Agriculture: A Methodical Proposal

cris.virtual.author-orcid0000-0002-6921-6008
cris.virtualsource.author-orcid0d04527c-ef1a-48a0-8862-3b218444c41b
dc.abstract.enPurpose: The main purpose of this paper is to propose a methodological decomposition of the basic macroeconomic (sectoral) category of agricultural profitability, i.e., the profitability of labour, measured by the ratio of the income of agricultural entrepreneurs to the number of employed persons (the so-called unpaid labour). Design/methodology/approach: In the development of indicator systems for agricultural labour income has been based on the Economic Accounts for Agriculture (EAA). These accounts are a harmonised set of accounts valid in the EU countries, which makes it possible to analyse the economic situation in agriculture according to uniform principles. Findings: The article presents six proposals for the decomposition of the labour profitability index, which form a logical and coherent system of indicators developed on the basis of the sequence of the Economic Accounts for Agriculture (EAA). In addition, two versions are given for each of these systems. The first captures the profitability of agricultural labour in a more synthetic way, while the second is a proposal for an extended analytical system of agricultural labour profitability. Practical implications: The systems developed extend the possibilities for analysing sectoral economic and financial diversification as measured by labour profitability. Depending on the research perspective, agricultural labour profitability can be considered using six alternative indicator systems. In addition, the proposed agricultural labour profitability systems can provide an important basis for the construction of deterministic and stochastic models to quantitatively describe the economic phenomenon under study. Originality/value: This study significantly extends the analytical possibilities of the basic category of economic-financial efficiency of the agricultural sector, i.e. labour profitability. The six models proposed make it possible to analyse this category from six perspectives, thereby significantly increasing knowledge of the factors that determine the profitability of labour in this sector.
dc.affiliationWydział Ekonomiczny
dc.affiliation.instituteKatedra Finansów i Rachunkowości
dc.contributor.authorGołaś, Zbigniew
dc.date.access2025-01-14
dc.date.accessioned2025-01-14T08:00:34Z
dc.date.available2025-01-14T08:00:34Z
dc.date.copyright2024
dc.date.issued2024
dc.description.bibliographybibliogr.
dc.description.financepublication_nocost
dc.description.financecost0,00
dc.description.numberSpecial Issue A
dc.description.points100
dc.description.versionfinal_author
dc.description.volume27
dc.identifier.doi10.35808/ersj/3852
dc.identifier.issn1108-2976
dc.identifier.urihttps://sciencerep.up.poznan.pl/handle/item/2331
dc.identifier.weblinkhttps://ersj.eu/journal/3852
dc.languageen
dc.relation.ispartofEuropean Research Studies Journal
dc.relation.pages1019-1028
dc.rightsCC-BY
dc.sciencecloudsend
dc.share.typeOPEN_JOURNAL
dc.subject.enwork profitability
dc.subject.enagriculture
dc.subject.ensystem of indicators
dc.subject.endecomposition of indicators
dc.titleSystems of Work Profitability Ratios in Agriculture: A Methodical Proposal
dc.typeJournalArticle
dspace.entity.typePublication
oaire.citation.issueIssue 4 - Part 2
oaire.citation.volumeXXVIΙ