Development of Financial Performance Indicators of Agricultural Enterprises in Slovakia in the Context of Legal Form of Business

Persistent difference in management results between agricultural cooperatives and business companies Slovakia is long-discussed problem. The efficiency of management in agricultural companies is gradually improving, but it still varies considerably according to organizational forms of management. Business companies were more efficiently and achieved better results over the long-term than agricultural cooperatives. The study was focused on closer examination of the time period of alleviation of these disparities, respectively, the possibilities of their further deepening. The aim of this paper was to evaluate the trend of development of indicators of financial performance of agricultural enterprises according to the legal form, in the context of increasing the differences in their management in the period after the accession of the Slovak Republic to the European Union. The paper expands the knowledge for the given area of research and thus builds on previous studies that dealt with the issue before Slovakia's accession to the European Union.