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Ekonomika poljoprivrede
2017, vol. 64, br. 3, str. 1147-1159
Značaj povratne informacije sistema računovodstvenih podataka na poljoprivrednim gazdinstvima Republike Srbije
Kovačević Vladoa ORCID, Bojčevski Mirjanab, Chroneos Krasavac Biljanac ORCID
aInstitut za ekonomiku poljoprivrede, Beograd, Srbija
bMinistry of Agriculture and Enviromental Protection, Belgrade
cUniverzitet u Beogradu, Ekonomski fakultet, Srbija

e-adresa: vlado.kovacevic@minpolj.gov.rs, mirjana.bojcevski@minpolj.gov.rs, biljanak@ekof.bg.ac.rs
Projekat:
Održiva poljoprivreda i ruralni razvoj u funkciji ostvarivanja strateških ciljeva Republike Srbije u okviru dunavskog regiona (MPNTR - 46006)

Ključne reči: FADN; povratna informacija; poljoprivredno gazdinstvo; agrarna politika; prihod poljoprivrednog gazdinstva
Sažetak
Cilj rada je analiza značaja i davanje preporuka za unapređenje povratne informacije Sistema računovodstvenih podataka na poljoprivrednim gazdinstvima (FADN) Republike Srbije. Svrha FADN-a je obezbeđenje godišnjih obaveznih izveštaja prema Evropskoj Komisiji, kao i upotreba u svrhu analitike i razvoja nacionalnog agrosektora. Značaj za nacionalni agrosektor je pre svega u delu obezbeđenja povratne informacije domaćim poljoprivrednicima kojima ovakvi izveštaji omogućavaju da uporede rezultate svoga poslovanja sa rezultatima grupnog proseka za istu liniju proizvodnje. Analizom u okviru rada utvrdila se potreba i mogućnost uključivanja u FADN formular sa povratnom informacijom, indikatora bruto marže za svaku liniju proizvodnje. Bruto marža se može izračunati iz već postojećih podataka u okviru FADN-a. Značaj bruto marže kao pokazatelja profitabilnosti je velika iz ugla poljoprivrednika koji se na osnovu ovog pokazatelja mogu odlučiti za profitabilniju liniju proizvodnje i pratiti profitabilnost svoje proizvodnje.
Reference

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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekoPolj1703147K
objavljen u SCIndeksu: 27.12.2017.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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