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This study analyzed the efficiency of various types of expenditures such as human labor, energy, total, and expenditures in farms which are classified into six groups based on their economic size. Analysis was performed during the period 2004–2015 for farm holdings from the entire area of Poland, and those participating in the Farm Accountancy Data Network. It was determined, that the total efficiency has a decreasing tendency in all holding groups. Both the holdings with the lowest as well as largest economic size in case of turbulence in financial markets (e.g., the financial crisis of 2007¬2009) obtain the total expenditure efficiency below 1. The efficiency of human labor expenditures has a tendency to increase through the entire period of analysis for the largest holdings. The direct expenditures are most efficiently used in the smallest holdings, and they are slightly over 50% higher than in the largest holdings. INTRODUCTION The basic task for a farm holding is to generate (obtain) income to ensure the maintenance of the farmer’s family. The level of income largely depends on the scale and structure of production in a holding (Sobierajewska, 2015; Skarżyńska 2011). However, holdings with similar area of arable land (AR) often vary in terms of the income generated. As observed by Niezgoda (2009), the profitability of farms in Poland is highly diverse (Niezgoda 2009). These differences stem from the management method of a holding, which often depends on its size. One of the indicators of the farm holding size is the agricultural lands (AL), animal stock and the economic size of the farm. The economic size influences the modernization possibilities of farm holdings (Kołtun et al. 2015). One of the economic measures of farm holding management efficiency includes the management efficiency indexes. Values of these indexes are relatively low in Poland. This state is influenced by the excessive employment and low average surface of the holdings. Also, the overload of the holdings with fixed assets has a negative effect on the management efficiency (Malaga-Toboła et al. 2015; Wasilewski and Wasilewska 2008). The economic size of a holding is used to determine its economic viability (Szeląg-Sikora 2009). Considering the above information, it appears viable to perform an efficiency analysis for the expenditures in holdings with different economic sizes. MATERIALS AND METHODS The study material originates from the Farm Accountancy Data Network (FADN). The study included approximately 1200 individual farm holdings, for which data was collected within Polish FADN. The analysis covered results of holding operations in the period of 2004–2015.

EFFICIENCY OF EXPENDITURES AND THE ECONOMIC SIZE OF FARMS IN POLAND