Support of development decisions by off-balance sheet resources of agricultural enterprises

• Main Authors: Magdalena Kozera, Mikołaj Parzonka
• Format: Article
• Language: English
• Published: University of Life Sciences in Poznań 2011-01-01
• Series: Journal of Agribusiness and Rural Development
• Subjects: agricultural farm; intellectual capital; human capital; market capital; financial analysis; developmental decision
• Online Access: http://www.jard.edu.pl/tom21/zeszyt3/art_4_pl.pdf

In this paper support of economical decisions by analysis of untraditional, off balance sheet resources was considered. The resources were divided between human, organizational and market capitals. All these elements were defined as intellectual capital. The results of the research were linked with basic indicators of economical situation of the discussed economic subjects. It was stated that they were essential supplement of knowledge about objects and they also had an important impact on character of development decision in these objects. A complementary connection between traditional and untraditional resources was also stated.