PECULIARITIES OF THE ACCOUNTING STRUCTURES - SPECIFIC TO AGRICULTURAL ACTIVITIES

Abstract

Information in general, but economic information in particular are the main sources used in the management process, allowing a reasonable examination and a fair assessment of the way material, human and natural resources are being used, in order to make appropriate decisions.

The best use of information is possible only within information systems whose basic function is to convey a reasonable amount of information, based on these well grounded economic decisions at all hierarchical levels should be taken. The most important source of data economic information system is still accounting. A specific essential feature of agriculture is that some of the necessary production inputs are obtained directly from the production process, for e.g. seed material, seeds and breeding animals. Hence, there are some peculiarities in the accounting units’ recognition and evaluation of specific agricultural activities.