Abstract: The paper deals with evaluation of economy of selected trade companies operating agricultural basic production in the period from 2008 to 2011. The evaluation stems from results of economic analyses of enterprises which are further monitor in context with development of external inuences affecting the whole branch of agriculture and development of economic decisions of the evaluated companies. Further, the evaluation is based on real possibilities of companies stemming from resources of which they dispose, and on facts that happen in the monitored period in both companies. In the first part the paper introduced development of important factors inuencing the whole branch of agriculture and their real state, further methods used in financial analysis of enterprises are introduced. In the second part of the work, two companies are evaluated of which the first operates plant and animal production and the second one is focused purely on plant production. In both companies machinery was modernized with contribution of supports from European Union funds and both the companies were competitive in the monitored period. The first company had problems with liquidity, while an unused capital cumulated in the second one.
Authors: Jaroslav Homolka, Jiří Fábera
Keywords: trade company, common agricultural policy, subsidies, yields, costs, operating result, nancial stability, prot of enterprise, liabilities