The development of overhead costs management is becoming more and more important as the percentage of overhead costs is rising. The last 15 years have demonstrated the awakening of advanced methods and tools aimed at understanding the utilization of overheads better. The paper investigates the...

The development of overhead costs management is becoming more and more important as the percentage of overhead costs is rising. The last 15 years have demonstrated the awakening of advanced methods and tools aimed at understanding the utilization of overheads better. The paper investigates the...

Összefoglalóan megállapítható, hogy 2010-ben kedvező fejlemény a gazdálkodók jövedelemhelyzetének javulása, valamint a növekvő mezőgazdasági és élelmiszer-ipari külkereskedelmi mérleg. Ugyanakkor továbbra is aggodalomra ad okot a kivitel és behozatal termékszerkezetének...

A 2005. évi XXVIII. törvénnyel módosított 1997. évi CXIV. törvény 2.ff-a kötelezően írja elő, hogy a Kormány évente számoljon be az Országgyűlésnek az agrárgazdaság helyzetéről, a mezőgazdasági termelők jövedelemviszonyairól, a főbb agrárpolitikai célok...

Risk management has become increasingly important in virtually all aspects of the economy, including agriculture. Every country that considers agriculture a strategically important economic sector strives for effective risk management in agriculture. In our study American and European Union...

This paper explores and analyzes farmers’risk perceptions, risk management instruments’ demandand usage in five Member States (Hungary, Spain, theNetherlands, Germany and Poland). A survey completedby 1047 representative farmers of these EU MemberStatus collected information that allowed us...

The development of Hungarian agricultural business economics and management used to evolve in accordance with international leaders of the sector. On the other hand, a paradox situation has emerged in Hungary in the last two decades, in which such knowledge is only partially applied as a...

The local, regional and global economic and natural phenomena of previous decades collectively emphasize the growing importance of risk factors affecting agricultural production both directly and indirectly. Agricultural producers should not restrict their risk management strategies to offset...

A köznyelvben üzemnek nevezik azt a helyet, épületet, melyben valamilyen gazdasági egység tevékenykedik, illetve valamilyen termelő tevékenységet folytatnak. Az EU tanácsi és bizottsági jogrendszere viszont az üzemet az üzemtulajdonosok által igazgatott termelőegységként...

This paper explores and analyzes farmers’ risk perceptions, risk management instruments’ demand and usage in five Member States (Hungary, Spain, the Netherlands, Germany and Poland). A survey completed by 1047 representative farmers of these EU Member Status collected information that...