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| 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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| 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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| 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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