The continual searching for an other approach-evaluating firms can be founded on the base of tax statements, for example VAT tax return as well. Two fundamental indicators: net production efficiency and relative tax efficiency as effectiveness indicators can record the firm business prosperity...

Agriculture particularly aimed at the conservation landscape and its components; activities and expected future. It must hold out in its functions: production, ecological social, political in some case aesthetic. Hereto it needs a support, outgoing extraneous - dotation. However any unilateral...

The environment and environmental are terms coming from other countries and they mean the topic for us now. The original meaning concerning of the protection has got a different, meaning more, including economics, very important for the management and it is necessary to elaborate and complete...

Quotas are relatively a new phenomenon in our economy, especially in our agriculture. Their main purpose is, to regulate the production and the export and import activity corresponding to the aims of powerful lobbies. Introducing and curry on the quotas as the plan's implement provides...

The budget is an essential tool for cost management. For management decisions within a company its managers should know the basic comparison of costs and budget. This also applies to financial companies that are in some factors different to the normal procedures. The paper discusses the...

Farmers are required to report reached values of their profit/loss. According to these records the results are evaluated and possible subsidies acquired. Assessing animals as property is one of considerably complicating and complicated entries. Changes in legislation two years ago did not...

Clusters, which are business solutions that support economic and regional development, are attracting growing interest in the European Union and the world, including in Japan. This study analyzes regional food clusters, and it evaluates the potential of regional clusters in two EU countries:...

This paper presents the results of the assessment of profitability and risks of agricultural holdings with the ecological agriculture. The first part deals with the rate of profitability. These results indicated improving economic situation for both ecological and organic agricultural holdings....

Policy of Rural Area is playing an important role in helping to meet the economic, social and environmental challenges. The actions supported available are concentrated on promoting sustainable growth, competitiveness and employment. It is necessary to create more and better jobs for...

The necessity to cary on the agriculture up the conditions that are observed the conditions concerning environment as well. There are started in various material EU and Czech republic. The environment is introduced as external assets to farm accounting, influencing results of farm activities....