Effects of subsidies on liquidity and profitability of plant grower farms in Bekes County

In this paper, using the test plants database of AERI 2001, 2002, 2003 and 2004, I examined the liquidity, profitability and the changes of these at agricultural enterprises in Békés county, moreover, the connection between liquidity, profitability indexes and subsidies claimed by enterprises. After the correlation calculation, it can be established that the hypothesis of the examination was not justified in every case. In contrast with the hypothesis of the survey, in case of private enterprises profitability does not depend on subsidies fundamentally, therefore they can not be planned as liquidity improving assets, however, the connection can be seen at joint enterprises. Examining the private enterprises’ profitability indexes, it can be stated that there is connection between profitability and subsidies, according to their size, business and structure, subsidies effected their profitability in higher degree than in case of joint enterprises where profitability did not show connection with subsidies on hectare. To summarize, we can state that considering liquidity private enterprises, and on the other hand considering profitability joint enterprises show connection with subsidies claimed by enterprises; therefore we can say that instead of not finding connection with subsidies in case of all indexes, the transforming agricultural supportive system is supposed to improve the profitability of enterprises and it still aims for it in the future as well.