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Registros recuperados: 7
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A comparison of economic performance in the fisheries sector: A short- and long-term perspective ArchiMer
Le Floc'H, P.; Daures, Fabienne; Brigaudeau, Cecile; Bihel, J..
Indicators of the economic performance of fishing vessels are frequently computed in various countries. In this paper, we use different types of information to assess capital value and the economic performance of fishing vessels. On the one hand, field surveys provide technical and financial information on the main components of fishing capital. On the other hand, book values are given in bookkeeping databases. Both sources of information on fishing capital are used for the same set of vessels, namely the commercial fishing fleet of the French region of Brittany. Based on these two sources, measures of economic performance can be produced for the short term using gross surplus; and for the long term including the cost of capital. The measures of...
Tipo: Text Palavras-chave: Fishery; Accounting; Production cost; Microeconomic data.
Ano: 2008 URL: http://archimer.ifremer.fr/doc/2008/publication-6257.pdf
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Accounting for Depletion of Oil and Gas Resources in Malaysia AgEcon
Othman, Jamal; Jafari, Yaghoob.
This paper provides an assessment of the changes in the availability of oil and gas resources in Malaysia. The physical and monetary balance sheets for crude oil and natural gas for the period 2000- 2007 was constructed. The net present value of expected future incomes to reflect the value of resource change was calculated based on a physical extraction and a resource rent scenario. Resource rent is gross operating surplus less the estimated user cost of produced capital in the crude oil and natural gas extraction industry. We obtained the gross operating surplus by subtracting the value of consumption of employees and net taxes on production cost from the value added of petroleum domestic products. Our findings noted serious reduction of oil reserves from...
Tipo: Conference Paper or Presentation Palavras-chave: Sustainability; Environmental Accounts; Accounting; Environmental Economics and Policy; Resource /Energy Economics and Policy; Q56.
Ano: 2011 URL: http://purl.umn.edu/100690
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Az eredménykategóriák alkalmasságaa vállalkozás gazdasági teljesítményének értékeléséhez AgEcon
Alvincz, Jozsef; Kiss, Arpad.
Nyolc mezőgazdasági vállalkozás utóbbi hat évben közzétett éves beszámolója, valamint a jogi szabályozás vizsgálata alapján megállapítható, hogy elméleti és gyakorlati szempontból is van különbség a számviteli és a pénzügyi eredménykategóriák között. A számítások elvégzéséhez szükséges információkat, adatokat az éves és az egyszerűsített éves beszámoló is tartalmazza. Az adatok összegyűjtéséhez, csoportosításához az agrárközgazdászoknak nincsen szüksége számviteli alapismeretekre, elég, ha tudják az éves beszámolókat olvasni, ami minden gazdasági területen dolgozó vezetőtől, kutatótól jogosan elvárható. --------------------------------------- Our study of the financial statements of eight agricultural enterprises for the past six years and the applicable...
Tipo: Journal Article Palavras-chave: Beszámoló; Vállalkozások gazdasági elemzése; Számvitel; Eredménykategóriák; Számviteli információk; Financial statements; Economic analysis of enterprises; Accounting; Profit categories; Accounting information.; Agribusiness; Farm Management; Financial Economics.
Ano: 2010 URL: http://purl.umn.edu/99146
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Emergy assessment of integrated production systems of grains, pig and fish in small farms in the South Brazil Repositório Alice
CAVALETT, O.; QUEIROZ, J. F. de; ORTEGA, E..
The present study uses emergy methodology to evaluate environmental aspects of integrated production systems of grains, pig and fish in small farms in the South region of Brazil. New emergy parameters that use partial renewability factor of each input were used to improve emergy accounting. These parameters were already applied to different case studies and are very appropriate for use in emergy assessment of integrated agricultural systems. The following indicators were calculated for the integrated production system of grains, pig and fish: transformity: 948,000 sej/J; renewability: 24%; emergy yield ratio: 1.44; emergy investment ratio: 2.28; environmental loading ratio: 3.13 and emergy exchange ratio: 6.8. These values were compared with results...
Tipo: Artigo em periódico indexado (ALICE) Palavras-chave: Co-produção; Contabilidade; Accounting; Environmental assessment; Emergy; Environmental sustainability.
Ano: 2006 URL: http://www.alice.cnptia.embrapa.br/handle/doc/1016362
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Escrituração zootécnica e econômica em propriedades do município de Tauá, CE. Infoteca-e
LIMA, L. D. de; MORAIS, O. R. de; OLIVEIRA, E. L. de; ALBUQUERQUE, F. H. M. A. R. de; CAVALCANTE, A. C. R.; MONTEIRO, A. W. U..
bitstream/item/197754/1/CNPC-2018-Cot187.pdf
Tipo: Comunicado Técnico (INFOTECA-E) Palavras-chave: Anotações; Monitoramento; Contabilidade agrícola; Administração Rural; Gestão; Produção Animal; Caprinocultura; Produtividade; Goats; Rural and Agricultural Sociology; Animal production; Accounting.
Ano: 2018 URL: http://www.infoteca.cnptia.embrapa.br/infoteca/handle/doc/1101523
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Problems of milk quota management in accounting system their effect on property status of enterprises AgEcon
Kiss, Arpad.
According to both international and Hungarian accounting standards milk quota shall be capitalised among the assets of the enterprises. It is necessary for the implementation of the activity; its value can be defined based on market processes and regulations of the authorities. Due to the possibility of trading quotas on the market it would be the only solution to avoid the recognition of requested and purchased quotas on different values in the accounting system. Considering the total amount of quotas a HUF 40 billion increase of assets could be reached by the enterprises in milk production, if quotas were recognized among the intangible assets. Based on the results of a questionnaire survey the majority of enterprises did not perform the valuation tasks,...
Tipo: Journal Article Palavras-chave: Milk quota regulation; Evaluation of milk quota; Accounting; Amortisation; Agricultural and Food Policy; Agricultural Finance; Financial Economics.
Ano: 2009 URL: http://purl.umn.edu/54039
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The Role of Consultants for Danish Farmers Coping with the Change in Farming Conditions AgEcon
Krabbe, Henning.
An overview of a modern consultancy service to Danish farmers is given. The Danish model includes technical advice, farm management and accounting. Good consultants, new products, goal settings and campaigns are described.
Tipo: Conference Paper or Presentation Palavras-chave: Consulting; Key account consultants; Accounting; Goal setting; Farming; LandboNord; Denmark; Farm Management; Teaching/Communication/Extension/Profession.
Ano: 2005 URL: http://purl.umn.edu/24277
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