Analyse financière des exploitations fruitières et maraîchères françaises qui vendent au détail

Magali Aubert () and Geoffroy Enjolras
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Magali Aubert: UMR MOISA - Marchés, Organisations, Institutions et Stratégies d'Acteurs - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - INRA - Institut National de la Recherche Agronomique - Montpellier SupAgro - Centre international d'études supérieures en sciences agronomiques - CIHEAM-IAMM - Centre International de Hautes Etudes Agronomiques Méditerranéennes - Institut Agronomique Méditerranéen de Montpellier - CIHEAM - Centre International de Hautes Études Agronomiques Méditerranéennes - Montpellier SupAgro - Institut national d’études supérieures agronomiques de Montpellier

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Abstract: This article focuses on the financial situation of retailing farms. The analysis relies on standard financial statements and, in a more original way, on indicators of financial distress. Two sectors benefit from an in-depth study: fruit production and market gardening, because of their high degree of adoption of retail selling by farmers but also the occurrence of financial distress. The literature provides relevant financial criteria that are measured using FADN data (2005-2012). Retail selling is associated to smaller farms, less capitalized and with a lower cash level. They produce less quantities but they offer more diversified and environment-friendly products. Their financial situation appears stronger despite higher interest rates or indebtedness.

Keywords: retail selling; financial analysis; fadn; fruit production; market gardening; retail trade; farm accountancy data network; holdings; fruit arboriculture; vente au detail; rica; exploitation agricole; exploitation en difficulté; analyse financiere; arboriculture fruitière; maraîchage (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

Published in Économie rurale, 2016, 356, pp.99-113

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01424784

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