THE ECONOMIC AND FINANCIAL SITUATION OF HOLTICULTURE FARMS IN POLAND IN COMPARISON WITH THE FARMS FROM THE NETHERLANDS AND ITALY IN 2012

The aim of this paper was presenting the economic and financial situation of the specialist horticulture farms according in Poland in comparison with the results for farms from the Netherlands and Italy, and in comparison with average result for the EU-27 in the year 2012. These countries were chosen, because of the similarities of production structure of horticulture farms. Research was based on the FADN database. The collected data is were also referred to the situation in 2009. It was turn out, that horticulture is development in all countries, but in different pace. Polish horticultural farms has also huge economic distance to the same in UE. These disproportions you can find especially in quantity of total assets, own capital, production and family farm income.