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KOPTA DANIEL: Impact of the structure of agricultural production to the fi nancial health of farms. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013, LXI, No. 7, pp. 2317–2325 The fi rst part of the paper deals with the infl uence of individual commodities on the profi tability and risks of farms. Production structure was given thought share of twelve basic crops in total agricultural production yield. Volume of accumulated profi t for fi ve-year income was chosen as viability criterion. The research did not show that specialization in one of the commodities had signifi cantly infl uenced achieved profi tability. The only exception is the production of milk, which clearly lead to lower profi tability. Production structure determined the risk of farms. Farms were constantly threatened by both negative profi tability, and also steep fl uctuations of cash fl ow (in other of long-term positive profi tability), leading to temporary loss of solvency. The analysis showed that diff erent types of production structures lead to diff erent types of threats. The probability of falling into production losses, or that the loss is so great that not even cover variable costs (a farm fi nds itself under the point of termination of production) was calculated using the EaR method. The results again supported previous fi ndings. Loss is highly likely to be achieved in commodities of animal production. For commodities of crop production the probability of loss was roughly a half, but the probability of exceeding a period of variable costs is higher. fi nancial health, risk, profi tability, structure of production, agricultural fi rms

Impact of the structure of agricultural production to the financial health of farms