Comparative Analysis of the Asset- and Financial Position of Hungarian and Polish Enterprises

Since the European Union’ enlargement in 2004, the factors influencing the financial situation of agricultural enterprises in the new Member States have fundamentally changed. In order to quantify the changes in the financial situation, this research scientifically analyzes the main wealth-and financial indicators of the period 2016-2023. The study is based on a significant amount of data on the financial situation of Hungarian and Polish agricultural enterprises. The research is based on company data of Hungarian and Polish agricultural enterprises selected from the Crefoport Company Information Database (Creforort), and in addition, it evaluates and synthesizes relevant domestic and international literature and statistics. During the primary and secondary analysis, descriptive statistical calculations and regression analysis were performed based on data from 1,000 Hungarian and 1,000 Polish enterprises spanning eight years. The analysis of the data shows that the financial situation of the enterprises in the two countries differs, and based on the trends, the research draws further conclusions and formulates recommendations. Based on the examined data, it is established that the growth of indicators expressing the financial situation of Hungarian agricultural enterprises lagged behind that of Polish agricultural enterprises during the examined period.