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Developing agricultural businesses: Management accounting and the FADN System AgEcon
Zarda, Nora.
In the current economic situation, the demand for creating and maintaining a competitive edge puts increasing pressure on business leaders. They should better manage their costs, plan more accurately and finance projects in a manner which best supports organizational efficiency and development of a good long-term strategy. All this makes it necessary to turn data into valuable information, to improve accountability within the company, to make costs more transparent, and to better support plans and decisions about the future of the company. Consistent use of management accounting can help entrepreneurs reach these goals, and is especially valuable to agricultural businesses due to the special characteristics of the sector. The study looks at the methods,...
Tipo: Journal Article Palavras-chave: Management information systems; Management accounting; Agriculture; EU; Farm Accountancy Data Network; Vezetői információs rendszerek; Vezetői számvitel; Mezőgazdaság; EU; Tesztüzemi információs rendszer; Agribusiness; Agricultural Finance.
Ano: 2009 URL: http://purl.umn.edu/92544
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AZ ELLENŐRZÉSI TEVÉKENYSÉG KIALAKÍTÁSI FOLYAMATÁNAK MODELLEZÉSE KÜLÖNÖS TEKINTETTEL A GAZDÁLKODÁSI TEVÉKENYSÉGEKET ÉRINTŐ K+F ÉS INNOVÁCIÓK ELSZÁMOLÁSÁRA AgEcon
Zeman, Zoltan; Toth, Mark; Barczi, Judit.
Knowledge and its creation, utilisation and diffusion, company growth and business development are all centres to the question of innovation from a theoretical perspective to create unity within a company, and to create a better measure and control system for innovation. Within the control system for innovational activities, the effects of the innovative activities on services and products have to be calculated both qualitatively (yes/no) and quantitatively (total/expenses). Control questions on the expenses of innovation are hard to answer, because many of the companies do not include numerous of their activities in their accounting file. Therefore many of the surveys on innovation were limited to certain expenses; expenses related to other companies...
Tipo: Book Palavras-chave: Innovációs kiadások; Ellenőrzési pontok; Vezetői számvitel; Innovation costs; Controlling points; Managerial accountancy; Agribusiness; Agricultural Finance; Farm Management.
Ano: 2008 URL: http://purl.umn.edu/43334
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