Abstract
The main aim of the study was to analyse changes in the work profitability in the agricultural sector in the Czech Republic and Poland in the post-accession period. The study used the Economic Accounts for Agriculture, which enabled the analysis of the economic situation in agriculture according to the uniform standards. The study was based on a system of work profitability indexes and factor analysis. The research proved that during the post-accession period (2004–2014), in the average work profitability in agriculture increased in the real terms by 6.69% per annum in the Czech Republic and by 5.66% per annum in Poland. As results from the factor analysis, favourable changes in the work profitability in the agricultural sector in the Czech Republic were chiefly caused by an increase in subsidies, a higher productivity and depreciation costs. On the other hand, the increased productivity and subsidies were the main causes of favourable changes in the work profitability in the agricultural sector in Poland.
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