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Uvajanje knjigovodstva po sistemu FADN na kmetijah v Sloveniji = Introduction of accountancy system according to EU FADN methodology on family farms in Slovenia
Kavčič, Stane, 1966- ; Pajntar, Neva
Opisane so agrarnopolitične razmere, ki so v Evropski zvezi (EZ) in v Sloveniji pripeljale do uvajanja kmetijskega knjigovodstva po FADN metodologiji, s poudarkom na dohodkovnih vidikih kmetijske ...politike, ki zahtevajo informacije o dohodkih kmečkih družin. Metodologija v Sloveniji je podobna sistemu FADN, ki je v uporabi v EZ. Rezultati za Slovenijo za leta 1994 do 1996 ne morejo skriti začetnih problemov postavljanja novega informacijskega sistema. Rezultati niso povsem skladni, vpršljiva je njihova reprezentativnost in primerljivost s kazalniki v EZ. Nujna je izpeljava strukturnega popisa slovenskih kmetij in dokončanje postavitve celotnega sistema, z vzporednimi izračuni za neposredno poslovno odločanje. Omenjeni so tudi nekateri problemi načelne narave vpeljanega FADN, zaradi katerih ta ne ustreza dejanskim potrebam kmetijske politike.
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