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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
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    References listed on IDEAS

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    1. M. Svatoš, 2008. "Selected trends forming European agriculture," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 54(3), pages 93-101.
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