PL
Teoretyczne koncepcje prowadzenia ewidencji gospodarczej i przekonanie o jej olbrzymiej przydatności w zarządzaniu, często nie znajdują potwierdzenia w praktyce. Opracowany Rolniczy Kalendarz Rachunkowy, pozwala użytkownikowi dostosować zakres prowadzonej ewidencji do własnych potrzeb i prowadzonej działalności rolniczej.
EN
The paper presents a concept of utilization of an agricultural arithmetic calendar in the management of fruit farm. In accordance with accepted rules were introduced changes in the accounting records which allows to adapt the range of the collected data to the specificity of conducted production. On the revenue side particular attention was turned on the detailed records of quantity and quality of the produced fruits. The warehouse records was led in the range of varieties and quality of the possessed fruits up to date. On the expenditures side was recognised that the analytical records relating on plant protection products, fertilizers and labor inputs should be extended. The assumption is that these data are the most relevant in terms of decision making and the specificity fruit farm. The electronic version uses capabilities ofspreadsheet enabling for the automatic transfer of data and quickly creation reports and progress reports (up-to-date information).