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001-es BibID:	BIBFORM052286
Első szerző:	Dékán Tamásné Orbán Ildikó (közgazdász, jogász)
Cím:	Methodological aspects of agricultural enterprises' income calculation / Ildikó Dékán Tamásné Orbán
Dátum:	2013
Megjegyzések:	In the process of the European Union enlargement, experts felt an increasing need for the harmonization of existing systems and the adoption of practices used in the EU countries. Hungary intended to meet the requirements stated by the European Union by introducing, among others, the EU directives, the FADN (Farm Accountancy Data Network) agricultural data network, and the System of Agricultural Accounts as well. Despite the efforts towards rapprochement between accountancy systems and the harmonization of information systems, a judgement of enterprise performance and the practice of income calculation and profitability analysis show great differences in many aspects between the member countries. Considering that financing and profitability problems of enterprises are very important questions in the economy, I regard a comparison of income calculation methods of agricultural enterprises used in some EU countries essential. Regarding the above mentioned situation, the general aim of the paper is to introduce and compare analysing methods used in some EU countries, such as Great-Britain, the Netherlands and Hungary. In the course of comparing income calculation practices and methods in the European Union, first I have briefly examined the reporting system of these countries, and next the formats of profit and loss accounts follow together with the patterns of profit and loss calculation and income categories used in the FADN system for the analysis of agricultural activities in the different countries. After all, in the purpose of getting extra information I have taken into consideration the opportunity cost as well. After reviewing the elements, methods and systems about income calculations, I try to find answers to the following questions: -Are there differences between practices of EU member states despite a seemingly unified European regulation system?-If there are differences, will the shown incomes be of different volume? This paper is mainly a theoretical issue which aim is to create the basis for an other, empirical, calculation-orientated research.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban methodology income FADN profit and loss statement
Megjelenés:	Analele Universitatii din Oradea : Stiinte Economice = Annals of University of Oradea. Economic science 22 : 1 (2013), p. 523-529. -
Internet cím:	Intézményi repozitóriumban (DEA) tárolt változat
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