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Az eredménykategóriák alkalmasságaa vállalkozás gazdasági teljesítményének értékeléséhez

Author

Listed:
  • Alvincz, Jozsef
  • Kiss, Arpad

Abstract

Nyolc mezőgazdasági vállalkozás utóbbi hat évben közzétett éves beszámolója, valamint a jogi szabályozás vizsgálata alapján megállapítható, hogy elméleti és gyakorlati szempontból is van különbség a számviteli és a pénzügyi eredménykategóriák között. A számítások elvégzéséhez szükséges információkat, adatokat az éves és az egyszerűsített éves beszámoló is tartalmazza. Az adatok összegyűjtéséhez, csoportosításához az agrárközgazdászoknak nincsen szüksége számviteli alapismeretekre, elég, ha tudják az éves beszámolókat olvasni, ami minden gazdasági területen dolgozó vezetőtől, kutatótól jogosan elvárható. --------------------------------------- Our study of the financial statements of eight agricultural enterprises for the past six years and the applicable legal regulations has shown that there is a difference between accounting profit and financial profit both in terms of theory and practice. The information required for the calculations are disclosed in both the annual financial statements and the simplified annual financial statements. Agro-economists do not need any basic accounting skills to collect and sort the data. It is enough to be able to understand such annual financial statements, which can be reasonably expected from any manager or researcher working in any economic field.

Suggested Citation

  • Alvincz, Jozsef & Kiss, Arpad, 2010. "Az eredménykategóriák alkalmasságaa vállalkozás gazdasági teljesítményének értékeléséhez," GAZDÁLKODÁS: Scientific Journal on Agricultural Economics, Karoly Robert University College, vol. 54(05), pages 1-15.
    • Handle: RePEc:ags:gazdal:99146
    DOI: 10.22004/ag.econ.99146
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