Journal of Accounting and Management Information Systems (JAMIS)


Rica function in European integration process

13-14/2005 ,   p30..37

Author(s):  
Aureliana Geta Roman


Keywords:   economic performance, economic eficiency, national analysis

Abstract:  
The Farmer Accountancy Data Network represents a proper instrument for the evaluation of the agricultural enterprises’ revenues as well as of the European Farmer Accountancy’s impact. The Farmer Accountancy Data Network, grounded on national analysis, represents the only source of microeconomic data, more specifically – of harmonized data (taking into consideration that certain principles are common to the entire member states e.g. for the evaluation of the agricultural farms’ revenues and costs). Moreover, these data are representative for the main agricultural enterprises from the European Union. The implementation of the Farmer Accountancy Data Network in Romania is a strict requirement for the integration process. This implementation will lead to the deliverance of technical data and data regarding the economic performance which will then build the fundament of the agricultural policy. The classification of the agricultural enterprises – considering the economic dimension - and their grouping within the Farmer Accountancy Data Network are based on the standard gross margin. This indicator has a great importance within the process of implementing the Farmer Accountancy Data Network. Moreover, it gives the possibility of comparing the economic efficiency of different farming activities, between different agricultural enterprises, geographic regions etc. since this indicator is to be calculated in a single way - regardless of the applied technologies and of the utilized cost schemes. (It should be taken into consideration that the variable/ invariable character of the cost is normally a very subjective one.)


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