98 J. Sosnowski, G.A. CiepielaJalinik [2002] and Firle [2000], in their studies on the classification of entrepreneurship inrural areas, rate agritourism as non-agricultural activities only indirectly related to agriculture,alongside such non-agricultural activities as agricultural produce processing, tradingand public utility services. Moreover, the authors see it as an opportunity to improvefarmers’ household budgets by renting rooms, recreational equipment, selling meals, theirown articles and produce [Migdal 1999, Karczewska 2003]. In any enterprise, and thus inthe farm providing tourist services, it is the profit that is the measure of financial viabilityand business economic efficiency. Properly operating and efficiently managed, the farmshould achieve a positive financial result [Dębniewska and Szydłowski 2007].The objective of this study was to estimate the earnings from tourism activities inSiedlce region, to analyze the income of accommodation services on the background ofsupply and demand and to examine the relationship between the attractiveness of ruralrecreational space and the value of gross margin generated by tourism.MATERIAL AND METHODSThe study was conducted in 2006 and 2007 in 87 agro-tourist farms operating inthe region of Siedlce. Siedlce Region, according to the Guide Agritourism – Mazowsze[2005], includes six districts: Sokołów, Siedlce, Węgrów, Łosice, Garwolin and Mińsk.The study was carried out by means of direct interview method. A questionnaire containing27 questions was sent to farm owners. The questions were related to the size of accommodationand economic aspects of tourism. The obtained data was compiled graphicallyas well as in the form of a table. Also, the given information was used to calculatethe following indicators and economic values:1. The Indicator of rural recreational space (in points) – it is the value assessing naturalenvironmental values. The above ratio was calculated according to the formulas givenby Dubel [2002]. The surface of arable land, meadows, pastures, forests and urbanland were adopted from the data published on the website of the Statistical Office inWarsaw [www.stat.gov.pl/workshops.]. The data concerning the area of flowing andstanding surface water in various districts of Siedlce Region was obtained from theOffice of the Marshal of the Mazowieckie Voivodship, and developed by the HeadOffice of Geodesy and Cartography in Warsaw.2. The Indicator of the average number of overnight stays: calculated as the quotient ofthe number of overnight stays in a given time (per year) and the number of beds (calculatedaccording to formulas given in my paper “Recreational and Special Tourism”2003).3. Indicators analyzing income against demand (POR) and supply (Yield) [Kotaś andSojak 1999]:• POR (Per Occupied Room) – accommodation services revenue attributable to onesold bed, calculated as the quotient of total revenue and number of beds sold duringthe year.• Yield – Total income from accommodation services attributable to one availablebed (revenue per available room night), calculated as the quotient of income andthe number of beds.Acta Sci. Pol.
Financial result analysis of agrotouristic farms activities in siedlce region 994. To calculate the costs of meals, the daily demand for food products per one tourist wasestimated [Szarek 2006] assuming that the raw materials for obtaining these productscome from our own farm, and if they are not used in meals, they will be sold. Therefore,retail purchase price included individual products and goods [The Statistical Yearbookof Agriculture and Rural Areas 2008]. Daily consumption of oil, sugar, coffee, tea andother items not produced on the farm is based on the average monthly consumptionof food for one person in the household according to the Statistical Yearbook by CSO,2008. The price included the cost of cereal milling based on the data from five millsoperating in the test region. Moreover, the price of poultry meat and pork also includedthe price of livestock, the cost of slaughter, slaughter efficiency for pork and poultryand the cost of veterinary carcass examination, according to prices from local slaughterhouses[Osek and Milczarek 2005, Osek et al. 2007]. The above calculation doesnot include the farmer’s own labor. However, the consumption of water and energynecessary to prepare meals is included in the daily maintenance of the tourist.5. To calculate the estimated cost of maintaining the tourist, excluding food, the dailyconsumption of electricity, gas and water was taken into account in households of oneperson between 2006 and 2007, according to the Statistical Yearbook of the CentralStatistical Office [2008]. The coal consumption for heating residential buildings wastaken from Gradziuk [2001] and calculated for the surface of a residential building inparticular household farms in Siedlce Region. The prices per unit of the above articleswere provided by the CSO Statistical Yearbook [2008]. However, the cost of wastedisposal, washing powder and other detergents was obtained in direct interviews withthe respondents and the average cost per tourist was calculated on the basis of the averagecost for the whole population. In a similar way, the value of the costs of promotionand advertising were defined. However, the following aspects of the daily cost ofmaintaining the tourist were not taken into account: the initial costs incurred prior tocommencement of business operations, interest on loans, residential building depreciation,amortization of furniture, bedding, towels, kitchen equipment, tableware andthe farmer’s own labor.6. Direct Revenue (in zlotys) was calculated for each farm by multiplying the number ofsales of services (accommodation, food) and the unit price of services.7. Direct Surplus (in zlotys) was calculated for each farm as the difference between thesum of direct costs in the prices of food and maintenance cost per tourist and the valueof direct income.These economic indicators and economic values were statistically analyzed by calculatingthe Pearson linear correlation coefficient (r) defining the degree of linear relationshipbetween the measured variables and the coefficient of determination (R 2 ) as ameasure of strength of the relationship between variables.CHARACTERISTICS OF THE TOURIST FARMSHuman resources on the farm play an important role both in making production decisionsand in non-agricultural development of commercial ventures, especially thosebased on interpersonal relations. Many authors [Strzembicki and Kmita 1994, BrelikOeconomia 10 (1) 2011
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The distribution of social security
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%180,0160,0140,0120,0100,080,060,04
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The distribution of social security
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Oeconomia 10 (1) 2011, 35-43EDUCATI
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Education as an element of competit
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Education as an element of competit
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Education as an element of competit
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Education as an element of competit
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Oeconomia 10 (1) 2011, 149-158LOCAL
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Local governance activities in supp
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Local governance activities in supp
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Local governance activities in supp
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Local governance activities in supp
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Oeconomia 10 (1) 2011, 159-169CHANG
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Changes in rural women’s movement
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Changes in rural women’s movement
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Changes in rural women’s movement
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Ewa SzymańskaTourism function of M