Analiza FADN-metodologije z vidika enostavnega in dvostavnega računovodenja na slovenskih kmetijah

diplomsko delo

Janez Zupanc (Author), Lidija Hauptman (Mentor)

Abstract

Računovodstvo je ena od temeljnih prvin vsakega podjetja, ki ima vizijo in znanje ter je uspešno. Skrbno vodenje poslovnih knjig, bilanc in izkazov je na slovenskih kmetijah bolj izjema kot pravilo. To se že spreminja in se bo v prihodnosti še bolj. Vsak lastnik, direktor, poslovodja in tudi gospodar kmetije mora biti seznanjen z vsemi poslovnimi dogodki v podjetju ali na kmetiji, saj mu to omogoča pregled nad prihodki in odhodki ter s tem posledično dobičkom ali izgubo. Cilj prvega poglavja je bil predstaviti sistem FADN v Sloveniji in tujini ter problematika uvajanja tega sistema v okolje. Problemi in težave so znani. Neobstoj informacijskega sistema, pomanjkanje kadra na kmetijsko-gozdarskih zavodih ter slaba koordinacija in vizija pristojnega ministrstva onemogočajo razvoj in pozitivne učinke sistema FADN v Sloveniji. Tuje države EU že leta uporabljajo ta sistem, ki je uspešen, ter ga na nacionalni ravni tudi nadgrajujejo. Država bo morala na tem področju zelo hitro ukrepati, saj se nespoštovanje direktiv EU lahko kaznuje, nespoštovanje pravil pa omogoča zlorabe in nepravilnosti v kmetijstvu. Pri možnostih računovodenja na kmetijah v Sloveniji kmetje nimajo veliko izbire. Trenutno poznamo način dvostavnega in enostavnega računovodstva. Slednjega, ki je vsebinsko lažji in cenejši, bodo v prihodnosti ukinili. Uporabljal se bo lahko samo način dvostavnega računovodstva. Vendar bodo tudi tukaj državne inštitucije in računovodska stroka morali narediti računovodski standard, ki bo opredeljeval samo kmetijsko dejavnost, tako da bodo jasno določena pravila, ki bodo veljala v pripoznavanju pridelkov, sredstev, obveznosti. Takega standarda trenutno nimamo, kar je za državo s skoraj 75.000 kmetijami zelo nenavadno. Analiza sistema FADN z vidika računovodskih predpisov v Sloveniji je pokazala velike vsebinske razlike v zajemanju podatkov. Zajemanje prihodkov, stroškov, sredstev je v sistemu FADN prilagojeno kmetijski dejavnosti, saj je vsebinsko manj obsežno. Prihodki v sistemu FADN zajemajo samo prihodke od prodaje, sredstva so drugače opredeljena, amortizacija je stalni strošek, kar pa je logično, saj je temeljni namen sistema FADN spremljanje dohodkovnega položaja kmeta. Tudi evidence v sistemu FADN nimajo skupnih povezav s SRS, to so bolj kmetijski podatki, ki so namenjeni kmetijski dejavnosti. Vse to seveda povzroča neobstoj računovodskega standarda, ki bi opredeljeval kmetijsko dejavnost, saj je trenutno preveč vsebinskih razlik, ki bi omogočale boljšo primerljivost med sistemom FADN in SRS. Empirična analiza je pokazala vso problematiko in negativna mnenja stroke o uvajanju sistema FADN s strani pristojnih državnih inštitucij. Slednje bodo morale določiti strategijo razvoja kmetijstva, ki bo časovno določena in bo vsebovala vse zakone, pravila in sisteme, kot jih pozna EU. V diplomski nalogi smo postavili tudi štiri trditve, ki jih bomo potrdili ali ovrgli. Ovržemo lahko trditev, da je slabost sistema FADN v preobsežnem zbiranju neekonomskih podatkov. Temeljni cilj sistema FADN je spremljanje dohodkovnega položaja kmeta, zato so v sistemu določeni kmetijski podatki, ki ji ne moremo ekonomsko ovrednotiti. Prav tako lahko ovržemo trditev, da je primerjalna analiza uvajanja sistema FADN v Sloveniji in izbranih državah EU pokazala, da se države soočajo z različnimi problemi na področju računovodstva. Samo v Sloveniji imamo to težavo, saj nimam računovodskega standarda za kmetijsko dejavnost. Potrdimo lahko trditev, da uvedba sistema FADN v Sloveniji ni bila podprta z informacijskim sistemom, kar bi omogočilo učinkovito obdelavo podatkov. Tega v Sloveniji še vedno nimamo, kar zavira razvoj sistema FADN. Potrdimo lahko tudi trditev, da je poznavanje sistema FADN z vidika računovodskega zajemanja podatkov in oblikovanja informacij na ravni kmetijsko-gozdarskih zavodov pomanjkljivo, kar je potrdila anketa, ki smo jo opravili. Ta naloga prikazuje nekatere probleme slovenskega kmetijstva. V prihodnosti bo življenje kmetov še težje, saj bodo pred

Keywords

računovodstvo;kmetijstvo;knjigovodstvo;standardi;

Data

Language:	Slovenian
Year of publishing:	2011
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[J. Zupanc]
UDC:	657:631
COBISS:	11122204
Views:	2935
Downloads:	248
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary title:	Analysis of FADN methodology in terms of a single-entry and double-entry accounting at Slovenian farms
Secondary abstract:	Accounting is one of most important elements of every company with vision, knowledge and success. In many Slovene farm terms like balance sheet and careful maintenance of financial records have been more an exception than a rule. Although this is already changing, it will change more in the future. Every director or manager and also every owner of a farm has to be familiar with all the business affairs regarding to their company or farm. This will provide overview of finances and consequently better control over profits and losses regarding the company. The goal in first chapter was to introduce the system FADN in Slovenija and abroad. This chapter also explains the problematics of initiation the system into the surroundings. Problems and difficulties are well known. Nonexistence of the informational system, lack of personnel in agricultural and forestry institutions, bad coordination as well as poor vision of the ministry in charge, this all unables positive development and positive effects of FADN system in Slovenija. Some other countries in EU have been using this system for years and because of it's success they've been upgrading it on the national level. Our country needs to take action soon since the violation of EU directives can be penalized and it causes abuses and irregularities in agricultural as well. When it comes to the accounting regarding farms, farmers don't have a lot of choice. At this moment we know two ways of bookkeeping, this is double-entry bookkeeping and single-entry bookkeeping. Latter, the easier and cheaper way is going out of use. Therefore only the double-entry bookkeeping is going to be in use. But also here, institutions in charge will have to provide the bookkeeping standard which will define only the agriculture and also all the rules regarding to yields, funds and obligations must be cleared out. That such a standard in our country with 75.000 farms doesn't yet exist, is outmost unusual. The analysis of the FDA system has shown great content differences in data acquisition in terms of accounting. Revenues, expenses and finances are adjusted to agriculture in FADN system because it is far less extensive. Revenues in FADN system include only sales revenues, finances are differently defined and amortization is a constant expense. All this is logical because the main aim of FADN system is to monitor farmer's income. Even records in FADN system don't have joint connections with SRS, because these are more agriculture's data which are meant for agriculture only. All these unables the existence of the bookkeeping standard that would define agriculture. There are just too many differences, that would allow better comparison between FADN and SRS system. The empirical analysis has shown all the problematics and negative opinion of the profession about the initiating the FADN system. The responsible government institutions will have to define the strategy of agriculture development that will combine all the laws, rules and systems already known to the EU. In this diploma thesis we've made four statements that we've tried to either confirm or deny. We can definitely deny the claim that the weakness of FADN system is in too extensive collecting of non-economic data. The main aim of FADN system is to monitor farmer's income and this is the reason why are in this system some data we cannot economically evaluate. We can also deny the statement that the comparative analysis of the initiating the FADN system in Slovenija and some other countries in EU has shown that they are various problems in accounting. The problem is only in Slovenija because of lacking the bookkeeping standard for agriculture. On the other hand we can confirm the statement that the initiation of FADN system in Slovenija hasn't been supported by the informational system that would allow to do the efficient data processing. This too isn't yet existing in Slovenija, therefore this is slowing the process of developing FADN system. We can confirm the next statement as well. The knowledge of FADN system in terms of da
Secondary keywords:	FADN system;single-entry accouting;double-entry accouting;SRS;MRSP 41;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	55 str.
Keywords (UDC):	applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;communication and transport industries;accountancy;business management;public relations;komunikacije in transport;knjigovodstvo;poslovni menedžment;stiki z javnostjo;accountancy;računovodstvo;applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;agriculture and related sciences and techniques;forestry;farming;wildlife exploitation;kmetijstvo ter sorodne vede in tehnologije;agriculture in general;kmetijstvo;
ID:	995424