KALKULACJE ROLNICZE JAKO WAŻNE ŹRÓDŁO INFORMACJI EKONOMICZNYCH – METODYKA ICH SPORZĄDZANIA W POLSCE I NIEMCZECH

The main aim of the article was to present and evaluate the methodology of preparing the calculation of the profitability of agricultural production. Assessment are given calculations prepared by the Polish agricultural advisory centers and the Bavarian State Research Centre for Agriculture. As evident from the analyzes drawn up by the Polish agricultural advisory centers calculations, according to the methodology used by IAFE system AGROKOSZTY, are not very useful for users (farmers). As the research is necessary to develop a modern and useful tools for farmers.