IDEAS home Printed from https://ideas.repec.org/a/caa/jnlage/v54y2008i8id297-agricecon.html
   My bibliography  Save this article

Variant calculation system - the instrument of economic performance management of a multifunctional agricultural enterprise

Author

Listed:
  • E. Škorecová

    (Faculty of Economics and Management, Slovak University of Agriculture, Nitra, Slovak Republic)

  • M. Farkašová

    (Faculty of Economics and Management, Slovak University of Agriculture, Nitra, Slovak Republic)

Abstract

The article is focused on the importance of using the variant calculation methods in the management of companies' performance under the conditions of multifunctional agriculture. It mentions the difference between the calculations formed for the needs of valuating the production in the financial statements and the managerial calculations. Attention is paid to overhead costs in agriculture, their development is depicted with tables and graphs. The development of overhead costs during the time period of 1997-2006 is presented in crop production and outputs of wheat and rapeseed, in livestock production in Slovakia and in the outputs of cattle (6-24 months) and pigs (1-12 months). The fastidiousness of market environment of the globalized economies requires a gradual transformation from the classical calculation system into the managerial calculation system, which provides a multidimensional insight into the product as well as the market. The sequence of establishing the variant calculation methods is also introduced together with the reasons of under-valuating calculations in the managerial practice.

Suggested Citation

  • E. Škorecová & M. Farkašová, 2008. "Variant calculation system - the instrument of economic performance management of a multifunctional agricultural enterprise," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 54(8), pages 376-383.
  • Handle: RePEc:caa:jnlage:v:54:y:2008:i:8:id:297-agricecon
    DOI: 10.17221/297-AGRICECON
    as

    Download full text from publisher

    File URL: http://agricecon.agriculturejournals.cz/doi/10.17221/297-AGRICECON.html
    Download Restriction: free of charge

    File URL: http://agricecon.agriculturejournals.cz/doi/10.17221/297-AGRICECON.pdf
    Download Restriction: free of charge

    File URL: https://libkey.io/10.17221/297-AGRICECON?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. M. Svatoš, 2008. "Selected trends forming European agriculture," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 54(3), pages 93-101.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lubos SMUTKA & Mansoor MAITAH & Miroslav SVATOS, 2018. "Changes in the Czech agrarian foreign trade competitiveness - different groups of partners' specifics," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 64(9), pages 399-411.
    2. Luboslav SZABO & Miroslav GRZNAR & Michal ZELINA, 2018. "Agricultural performance in the V4 countries and its position in the European Union," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 64(8), pages 337-346.
    3. Luboš SMUTKA & Jaroslava BURIANOVÁ, 2013. "The competitiveness of Czech agrarian trade within the context of the global crisis," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 59(4), pages 183-193.
    4. Elena HORSKA & Jakub BERCIK & Andrzej KRASNODEBSKI & Renata MATYSIK-PEJAS & Hana BAKAYOVA, 2016. "Innovative approaches to examining consumer preferences when choosing wines," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(3), pages 124-133.
    5. Briamonte, Lucia & Piatto, Paolo & Macaluso, Dario & Rubertucci, Mariagrazia, 2023. "Trends and support models in public expenditure on agriculture: An italian perspective," Economia agro-alimentare / Food Economy, Italian Society of Agri-food Economics/Società Italiana di Economia Agro-Alimentare (SIEA), vol. 25(2), October.
    6. M. Lošťák & H. Hudečková, 2008. "Agriculture and farming related activities: their actors and position in the LEADER approach," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 54(6), pages 245-262.
    7. Lucia Briamonte & Paolo Piatto & Dario Macaluso & Mariagrazia Rubertucci, 2023. "Trends and support models in public expenditure on agriculture: An italian perspective," Economia agro-alimentare, FrancoAngeli Editore, vol. 25(2), pages 189-220.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:caa:jnlage:v:54:y:2008:i:8:id:297-agricecon. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ivo Andrle (email available below). General contact details of provider: https://www.cazv.cz/en/home/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.