Abstract

When we question ourselves about the behaviour of the farms in the matter of investment and financing, the analysis of balance sheets is precious because in a way they provide a « summary » of the past behaviour of the farms. But this analysis is done only according to the type of farming, the size classes of holding or, more rarely, the localization. So, it has been seemed interesting to build a typology of professional farms based on the homogeneity of their balance sheet structure, using, with the sample 1 of the FADN 1981 , a methodology already used for industrial firms. The results seem to be conclusive and they were enriched by structural data and analysis of the sources and dispositions of funds, for every class so definite, always for the only year 1981. So it has been possible to built an outline describing the behaviour of farm classes in the matter of investment and financing and suggesting an overall forecast about these farms ; however this outline must be considered as a sketch intended to guide future works and not as the outcome of a research.

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