Purpose: This article aims to identify the financial situation of the horticultural farms in Poland compared to their counterparts in other European Union countries in 2012-2017 in the synthetic context. Design/Methodology/Approach: To achieve this purpose, the data from the FADN database on horticultural farms from macro-regions in EU countries in 2012-2017 were used. To assess the financial situation, a synthetic measuring instrument of development was used, and the non-pattern method was employed to construct it. Findings: The results of the conducted research show that the horticultural farms are characterised by differentiation of economic effects. These results affect their financial situation, which in turn determines their possibility of further market development, that is the economic safety of farm families, as well as the supply safety of food consumers. Practical implications: Obtained studies results can be used by EU agricultural policymakers and the horticultural farm owners. The results indicate in which regions the horticultural farms have more development opportunities and in which the economic safety of farm families is in danger. Originality/value: The results of the conducted analysis are complementary to the previous studies on the financial situation of the horticultural farms. Additionally, the article proposed the straight-line ordering method to assess the financial situation of the horticultural farms.

Joanna Sredzinska Et Al (2021). Regional Diversification of Financial Situation of the Horticultural Farms in European Union Countries, European Research Studies Journal Volume XXIV Special Issue 4, 819-836