System rachunkowości rolnej w Unii Europejskiej i w Polsce

• Autorzy: Jan Rogowski

Warianty tytułu

The Agricultural Accounting System in the European Union

• Języki publikacji: PL

Abstrakty

W artykule omówiono systemy rachunkowości rolnej funkcjonujące w Unii Europejskiej i w Polsce.

EN

In the perspective of Poland's accession to The European Union a question appears to which economic sizes can be used to characterize Polish agricultural farms holdings. The productive potential of agricultural farms in Poland is usually assessed using the are of land normally used for farming. In countries of the European Union another method is used. The main concept behind the EU's solution is an estimation of productivity of farms with the help of standard coefficients relating to the intensities of production, which are differentiated according to region. This method in distinction from traditional methods indicates the real economic clout a farm. In addition to this standard coefficients used to calculate the economic size of farms can be used to discriminate productive types according to policies used in EU countries. (short original abstract)

Słowa kluczowe

PL

Rachunkowość rolna; Rolnictwo

EN

Agricultural accountancy; Agriculture

• Czasopismo: Zeszyty Naukowe Uniwersytetu Rzeszowskiego. Seria Ekonomiczna. Ekonomika Rolnictwa
• Rocznik: 2003
• Tom: 1
• Numer: nr 9
• Strony: 53--75

Twórcy

autor

Jan Rogowski