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Wyniki produkcyjne i ekonomiczne gospodarstw rodzinnych prowadzacych skomputeryzowana rachunkowosc ROLIN

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Bernacki A., Wasilewski M.

Postępy Nauk Rolniczych

1995

tom 42

nr 4

3-13

Keeping of accountancy by family farms provides information on the economic financial situation of their owners. It is of special importance in market economy during the process of decision making. Moreover, in the case of some groups of family farms there is an intention to implement income tax instead of the presently existing land tax. This needs the elaboration of proper method of agricultural accountancy. The main objective of this description was presentation of production and economic results of family farms using the computerized accountancy „Rolin" as well as the assessment of its usefulness in the process of decision making by family farm owners. The article presents figures describing 31 larger scale farms (more than 15 ha of agricultural land each) cooperating with 5 Agricultural Advisory Centres. Three groups of farms have been distinguished. The criterion of farm separation was the level of agricultural income per hectare of agricultural land. The data from the farms were processed with the use of statistical analysis software ,,Rolin-Analysis". On the ground of the investigations it has been found that the group of farms with highest level of income was characterized by highest production potential and its relationships. The analysis of the farms with lowest level of agricultural income, against the background of separated groups of farms, allowed to point out the reasons for the lowest results in this group of farms. Therefore, it is possible on the ground of the analysis made, for farm owners to take production decisions.

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1 Postępy Nauk Rolniczych

1 Bernacki A.

1 Wasilewski M.

1 1995

Wyniki wyszukiwania

Wyniki produkcyjne i ekonomiczne gospodarstw rodzinnych prowadzacych skomputeryzowana rachunkowosc ROLIN