COMPARISON OF DIFFERENT ACCOUNTING SYSTEMS: LAUR AND FADN
The present study was conducted to compare two different accounting systems (Laur Accounting System and Farm Accountancy Data Network (FADN) used to put forth activity outcomes of agricultural enterprises. These two systems were used to classify cost and income items of agricultural enterprises and...
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| Format: | Article |
| Language: | English |
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University of Agricultural Sciences and Veterinary Medicine, Bucharest
2016-01-01
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| Series: | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| Online Access: | https://managementjournal.usamv.ro/pdf/vol.16_2/Art1.pdf |
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| author | Duygu AKTÜRK Ferhan SAVRAN Elif YÖRÜSÜN Elif DURAK |
| author_facet | Duygu AKTÜRK Ferhan SAVRAN Elif YÖRÜSÜN Elif DURAK |
| author_sort | Duygu AKTÜRK |
| collection | DOAJ |
| description | The present study was conducted to compare two different accounting systems (Laur Accounting System and Farm Accountancy Data Network (FADN) used to put forth activity outcomes of agricultural enterprises. These two systems were used to classify cost and income items of agricultural enterprises and calculation methods were compared. The survey data gathered through questionnaires made with selected enterprises constituted the material of the present study. Current findings revealed that different accounting system used to put forth annual activity outcomes of agricultural enterprises classified enterprise income and cost items in different fashions. In Laur Accounting System, enterprise costs are classified as fixed and variable costs. On the other hand in FADN system, costs are classified as intermediate consumption, amortizations and external costs. In Laur acciounting system, enterprise success criteria are considered as gross profit, net product and agricultural income. On the other hand in FADN system, gross enterprise profit, enterprise net value-added and enterprise family income are considered as the success criteria. |
| format | Article |
| id | doaj-art-a6210f0b003545dca26557d2e34a49d9 |
| institution | OA Journals |
| issn | 2284-7995 2285-3952 |
| language | English |
| publishDate | 2016-01-01 |
| publisher | University of Agricultural Sciences and Veterinary Medicine, Bucharest |
| record_format | Article |
| series | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| spelling | doaj-art-a6210f0b003545dca26557d2e34a49d92025-08-20T02:07:20ZengUniversity of Agricultural Sciences and Veterinary Medicine, BucharestScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development2284-79952285-39522016-01-011627103280COMPARISON OF DIFFERENT ACCOUNTING SYSTEMS: LAUR AND FADNDuygu AKTÜRKFerhan SAVRANElif YÖRÜSÜNElif DURAKThe present study was conducted to compare two different accounting systems (Laur Accounting System and Farm Accountancy Data Network (FADN) used to put forth activity outcomes of agricultural enterprises. These two systems were used to classify cost and income items of agricultural enterprises and calculation methods were compared. The survey data gathered through questionnaires made with selected enterprises constituted the material of the present study. Current findings revealed that different accounting system used to put forth annual activity outcomes of agricultural enterprises classified enterprise income and cost items in different fashions. In Laur Accounting System, enterprise costs are classified as fixed and variable costs. On the other hand in FADN system, costs are classified as intermediate consumption, amortizations and external costs. In Laur acciounting system, enterprise success criteria are considered as gross profit, net product and agricultural income. On the other hand in FADN system, gross enterprise profit, enterprise net value-added and enterprise family income are considered as the success criteria.https://managementjournal.usamv.ro/pdf/vol.16_2/Art1.pdf |
| spellingShingle | Duygu AKTÜRK Ferhan SAVRAN Elif YÖRÜSÜN Elif DURAK COMPARISON OF DIFFERENT ACCOUNTING SYSTEMS: LAUR AND FADN Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| title | COMPARISON OF DIFFERENT ACCOUNTING SYSTEMS: LAUR AND FADN |
| title_full | COMPARISON OF DIFFERENT ACCOUNTING SYSTEMS: LAUR AND FADN |
| title_fullStr | COMPARISON OF DIFFERENT ACCOUNTING SYSTEMS: LAUR AND FADN |
| title_full_unstemmed | COMPARISON OF DIFFERENT ACCOUNTING SYSTEMS: LAUR AND FADN |
| title_short | COMPARISON OF DIFFERENT ACCOUNTING SYSTEMS: LAUR AND FADN |
| title_sort | comparison of different accounting systems laur and fadn |
| url | https://managementjournal.usamv.ro/pdf/vol.16_2/Art1.pdf |
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