COMPARISON THE INFORMATIONS FROM THE HUNGARIAN ACCOUNTING SYSTEM TO THE REQIREMETS OF THE EUROPEAN UNION S FARM ACCONTANCY DATA NETWORK Ph.D. thesis Vajna Istvánné Tangl Anita Gödöllõ 2000
Title of the Ph.D. program: Agricultural management Discipline: Economics Head of the Ph.D. program: Dr. Székely Csaba head of department, professor, candidate of Agricultural Sciences Szent István University-Gödöllõ Faculty of Economics and Social Sciences Institute of Business Management and Economics Department of Farm Management and Economics Project leader: Dr. Kovács Gábor head of department, candidate of Economic Sciences Research and Information Institute for Agricultural Economics Department of Financial Farm Analysis...... approval of the head of the Ph.D. program approval of the project leader 2
1. THE ACTUALITY AND AIM OF THE RESEARCH 1. THE ACTUALITY AND AIM OF THE RESEARCH The accelerated development of economy claim to information requirement. The changing of the Hungarian agriculture and the joining to the EU demand the fast exact and large number of information. The information system of the European Union is worked out in all fields of economy. It has the appropriate system and stuff and also the informational background for making strategical decission. It was established an agricultural information system for the progress report and determination of the future aims and devices. This is the Farm Accountancy Data Network FADN which provide agricultural information based on the real enterprise events. The Farm Accountancy Data Network is working on the European level. This is the information system of agricultural enterprises. It s database unformed and harmonised. The source of the FADN data is the accounting system of the farms. The FADN was established in 1965. From this time it serve the Common Agricultural Policy CAP and of course it is needed to make further development and improvement. The characteristic of the FADN data that we have information not only from the production but we get pictures about the property and financial status of the farms. These data are the basic information for the efficiency and productivity calculations and the results of these calculations are considered by the decision making. The FADN data contributed to the CAP reform in 1992 and the analysis and the simulations had affected the AGENDA 2000. The FADN collect the data from the farmers which are selected by statistical methods. The selected farmers provide data voluntarily and they represent their geographical area, agricultural activity and economic size. The FADN information are coming from the accountancy system of the agricultural enterprises. 1.1. The actuality of the research After the change of regime the structural changing of agriculture and the advance to the EU it was necessary to develop a new agricultural information system. This new information system establish the form of the interventions and helps to build up the farm s structure and to determine the size of agricultural enterprises. There were very limited information about the present and future situation of the Hungarian agricultural enterprises till this time. The basic information sources are the data collection of Statistical Office the tax returns of tax offices and in the last time the information of agricultural chambers. There is a basic demand for the joining countries (to the EU) to build up and operate the FADN system because the data supply is compulsory for all member states. The Hungarian FADN (H-FADN) was established in 1995. The H-FADN from this time is under improvement and in this way will be more better and better. The data from an information system is usable when they provide in same way and they have the same content and meaning. The cardinal point of he improvement of the H-FADN is the accounting system s standardisation of data provider agricultural enterprises. 3
1. THE ACTUALITY AND AIM OF THE RESEARCH 1.2. The aim of the research The basic of the Farm Accountancy Data Network is the data recording in the accounting system. The collected data determine the system the fields and the content of this accounting system. My aim is to create or build up such an accounting system of which methods and elements are suitable for satisfaction of FADN s information requirements. I looked answers for the following questions: The present Hungarian accounting system to what extent satisfy the FADN s information requirements? How special is the FADN accounting system compering to the average enterprises accounting system? 2. METHODES 2.1. The collection and working up of the sources My research s starting-point were the study of the international and national literature. I used mostly the literature by the proofing the topicality of the project and by the introducing the information systems. There are less Hungarian literature about the FADN so lean the international sources during the FADN explanation. I carried on consultation with international and domestic experts and they expressed their opinion on my experiences of my research. I used my international and national experiences and results, too. I could also use my teacher and bookkeeper knowledge in the work out the accounting system. I reported about my project and research in many scientific and professional forums. 2.2. The process of the research The FADN is one of the agricultural information system in the EU. I presented the agricultural information system of the EU their functions and importance in my work. I engaged in details their improvement status in Hungary. The important standpoint by the creating the accounting system are the information from the accounting system and using of this information. I had to get know for the creating of the accounting system of the data provider enterprises. I had to know the aim and duty of the FADN, the data requirements, the data providing system and it s organisations from the literature. For the sake mentioned above I describe the EU FADN organisation, it s rules and characteristics. The Hungarian Farm Accountancy Data Network is under development from 1995. It is worked out the collected data (exp. 1000 data) from data provider enterprises (1600 farms) and the organisation background is also mostly clear. I examined that what kind of duty has the organisation system and what kind of expectation are in the future. I looked over and compared that the Hungarian data requirements (questioners) how different are from and how suit the EU data requirements. 4
2. METHODES After examining the EU and Hungarian FADN organisation system, it s operation, the data requirements I come to the accounting system. The provided data are made by the registration of enterprises economical events in the accounting system. That is why has so much importance of accounting in the FADN. The present H-FADN has no uniform accounting system. The economical events are registered by bookkeeping offices (11 bookkeeping offices) and on their basis is the data providing. Till this time there is no uniform accounting system which could secure the same data registering system the uniform interpretation of economical events and the uniform valuation methods. The uniform data content (meaning) is one of the cardinal point of the data providing. For the sake of the cause it needed to work out an usable accounting system which will be used by all the accounting offices and this system includes all accounting fields. My starting point of view was the Hungarian accounting practice during my research. It is important because the data collecting and registering are made by the bookkeeping offices who s professional knowledge is based on the Hungarian rules. I presented the characteristics of the accounting on the working out the new accounting system. After these I recommend a new accounting system which is not existed in Hungary till now and this new system take the FADN requirements into consideration. 5
3. RESULTS 3. RESULTS One of the main goal of my research was that the present Hungarian accounting practice how far can satisfy the FADN information requirements. It was found that the present Hungarian accounting practice not satisfy completely the FADN requirements. The other aim of my research was - based on the former findings to working out such kind of accounting system which suit in it s rules, in principles and methods of the FADN system. As the result of my aim is that I worked out the non-series accounting policy of the Hungarian Farm Accountancy Data Network. I developed an Event diary which is the basic certificate of the accounting system. It helps on making of the authentic basic data for the bookkeeping. I come to another two general conclusions. First refer to the accounting information system and it s surrounding (external) relations. The other one is relates to the conditions of the accounting informational function. 3.1. The new scientific findings My new scientific findings are the next: 1. Working out the accounting policy of Hungarian Farm Accounting Data Network This new accounting policy determine such an accounting policy s bases which have never been before in Hungary. It reflects a new view and new valuation methods. The H-FADN settlement system could be uniform with introducing this new accounting policy. The uniform system is the guarantee for the uniform data and there is many possibilities to us these data by other disciplines. Only the uniform data secure that the results of other researches will be exact and sure. 2. Introduction of Event diary It could be said that the information from FADN system are accurate when the recorded data in accounting are based on real events. Private firms are 80% of data suppliers. In their case the accounting records are insufficient. The Event diary is the basis of the accounting settlements and confirm and support the accounting records principles rules. The Event diary is also important in the decision making because the data of economical events are clear and obvious for the agricultural producers. The form the content and filling system of the Event diary is very simple. 3. The accounting like an information system as a new approach the accounting not exist in itself and is not only for itself. It s development and operation depend on that global system in which it is integrated. The accounting systems record the already happened events and they are information source, too. We have to strive for satisfying of information requirements when we are working out an accounting policy. The new H-FADN policy confirm the findings mentioned above because this new accounting policy was also working out by national and international requirements and this accounting settlements are a part of an international system. 6
3. RESULTS 4. The conditions of informational functions of accounting the connection between the accounting and the information system (which use the accounting information) is clear, the data requirements of the connected information systems are almost constant, the data and it s content are exactly determined the accounting fields and their duty is also exactly determined, the relations between the accounting fields are clear, the registering system and it s content is worked out, the terminal accounts have same content and meaning, the valuation methods of accounting system are the same, the annual report and it s parts are made by the same principles and methods. 4. SUMMARY AND CONCLUSIONS There are three groups in agricultural information systems in the EU: primary information systems, secondary information systems, technical information systems. The primary information system has three elements. The first is the Agricultural Statistics the second element is the Market Information System and the third is the Farm Accountancy Data Network. The characteristic of the primary information system is that the data come directly from the agricultural producers. The secondary information systems get their data from the primary information systems. The technical information systems assist in the administration of the EU. The Farm Accountancy Data Network is a part of the primary information systems It s characteristic is that not all agricultural enterprise s economical events are registered in the system. Only the selected farms are the part of the system which were selected by statistical methods. The selection is based on the size on the production and on the geographical characteristic of enterprise. Using these standpoint ensure that the selected farms represent the agricultural situation. The farm provide their data voluntarily and the data are handled secret and anonim. The selected farms record their events in the accounting. The information for the FADN come from the accounting records and these are called questionnaires or farm return. The collected data are: physical and structural data (field, place, number of animals, labour), economical data (value of products, selling data etc.), as well as quotas and subsidies. The Farm Accountancy Data Network is not only the one information source but it is special: 7
4. SUMMARY AND CONCLUSIONS The FADN is the only one database which is harmonised on the European level. From that reason it is possible to make comparison and calculations. The Network has data about the production about the productivity about the cots and income. These data are individual not average data. The FADN data are the basis of the further different analysis on the sectoral and structural fields. The FADN database is available many years back and they are the basis of term analysis. The FADN data are very flexible. The data come from the existing enterprises and it makes possible to do different analysis. It possible to examine the different indexes and to calculate the effect of different factors. The FADN has an individual data requirements which determine to working out a special accounting system. The basis of the accounting system is a handbook: FADN User Manual of the farm return. This handbook involve the collected data the content and meaning of the data and their valuation methods. There is a basic requirement for the joining countries to build up the uniform agricultural information system which is fit in to the EU s agricultural information system. It has been start the adaptation of the information systems in Hungary and the result of this effort is the foundation of the FADN system. The central organiser is the Research and Information Institute for Agricultural Economics. The result of their work is that there are data from 17 counties. The data requirements are formed in questioners. In generally the Hungarian questioner s data are wider then the EU s are. There are more information in Hungary. On the basis of these information it is possible to make more analysis and research. The selection of the data provider farm is not based on statistical methods in Hungary. The reason of this that there are no data about the standard gross margin, no data about the typology of farms and it is not possible to calculate the economic size. The data for the typology of farms and economic size come from the agricultural census and it was performed in year 2000. The basic data collection and recording are made by bookkeeping offices. The recording method is the double entry bookkeeping. The same in the system is that all bookkeeping offices use the double entry bookkeeping. It is also same that the bookkeeping offices do not record the basic data in that enterprises which originally record their data by double entry bookkeeping. These are the 20% of data provider enterprises. This 20% fill in the questioners themselves. The other part of the data provider s (80%) bookkeeping are made by the bookkeeping offices and the filling of the questioners are made by the bookkeeping offices, too. It can be settled that the basic method of bookkeeping is same. Despite of this similarity has deficiency. In the case of originally double entry bookkeeping enterprises (20%) have no professional control and this can influence the uniformity of the data. The other latent mistake is that the different bookkeeping offices work in different way and quality. In case of bookkeeping offices one office work is done by same rules but the summarised data from the all offices could be faulty. 8
4. SUMMARY AND CONCLUSIONS It is needed to be an uniform accounting system because of the uniform data requirement on the national level. This system can satisfy not only the national requirements but the international, too. The presented bookkeeping system contents the basic accounting activities (fields) and their connections. The created system is special because it is not based on the accounting low and the regulations are munch more moderated then the Hungarian accounting and tax practice. It is not needed to be so regulated because the aim of the system is to get the data as simply as possible. The FADN accounting system is also a general accounting system when we look the general accounting model but also it has specialities. The FADN accounting system is a managerial system when we examine the aim of the accounting information. The recorded data based on the real events and the content and value of property reflect the real situation. (The tax rules not influence the result and the balance sheet) The information from this system are used for decisions and analysis, The FADN accounting system is wider then the managerial accounting system because the us of data is not only by the management of enterprises but they are used for national and international purposes, too. When we see the accounting fields the first is the accounting records. In this field are filled in the questioners and making the internal and external accounting records. By using these accounting records it need to follow the accounting records principles. It have to determine the accounting record types their filling rules and the way of them in the FADN system. The FADN system is special because we do not need to keep all of the accounting record rules like it is describe in the accounting low. I make a proposal for a new accounting record. It is the Event diary. The Event diary is the basic of the bookkeeping. It s usage is very simple and with the help of it such kind of events can be follows what about has no accounting records officially (change of services). The second field is the bookkeeping system. The method of the FADN accounting system is the double entry bookkeeping. This system does not know the single entry bookkeeping. The bookkeeping is made by an accounting software. I recommend to use an uniform software version in all bookkeeping offices. The section of accounts not differ from the rules in low. The dividing of the terminal accounts depend on the information requirement of queries on the properties and on the economical events. It have to describe the rules of bookkeeping and the analytical register. It must to have an uniform system of accounts on the national level and this can ensure the uniform database. The valuation rules is also a part of the bookkeeping system. The EU-FADN valuation methods differ very much from the Hungarian practice. That is why has the valuation rules so big importance. The third field of the accounting is the cost accounting system. We can calculate the self production value. It have work out the cost calculation methods and schemas and the cost titles have to have the same meaning and content. The annual reports is the fourth filed of the accounting. The form of the annual report is same in case of H-FADN. The annual report means the loading up of the questionnaires. 9
4. SUMMARY AND CONCLUSIONS By the development of the H-FADN s accounting policy I took the European Union requirements into consideration adjusting to the Hungarian queries requirements. The aim of the development of the accounting policy is to build up such kind of accounting practice which fits to the FADN data providing requirements. It have to ensure the functionality of the FADN orders and instructions. It have to help with the data providing and data processing. The general part of the accounting policy contents the data provider enterprises who s events are registered in the system. The accounting year is 12 moth. The deadlines of the annual reports 15 th of April and 15 th of May. The form of the annual report are defined by queries. The balance sheet and income statement (profit and loss account) are a part of the H-FADN farm returns. The balance sheet is more detailed then in the accounting low. The income statement is total expenses type and also very detailed. It have to shown the revenue by agricultural products but the export revenue is only one data. It would be more useful to show the export revenue by product because we could get information about the exported agricultural products. Summarise: the income statement is very detailed till the trading profit and after this it follows the accounting low rules. The FADN special data requirements explain the unique build up of the balance sheet and income statement. The FADN accounting policy have to reflect the operation of the FADN system that is the reason of the special annual reports. The accounting principles contribute to the effectiveness operation of the FADN system. My research enumerates that principles which play role in the uniform settlement. For development of the system of accounts it can take the recommendations of the low into consideration. The system of accounts includes the number the name and the content of all the terminal account. In some cases I refer to the speciality of FADN and I proposed a different explanation from the existing Hungarian practice. The valuation methods differ very much from the Hungarian rules and using the FADN regulations ensure the EU conform database. The biggest difference is by the valuation of stocks. International Accounting Standards Committee-IASC has an proposal for the valuation of stocks. This proposal synchronise with the FADN rules. The agricultural product value is the farm gate price. This farm gate price means that price which is reachable in the gate of farm. The farm gate price includes some profit because it does not show the production cost. It have to remark that there is no unified valuation methods in the EU-FADN but most of the member states put to the front the farm gate price by the stock valuation. The fact above indicate two important questions: What kind of valuation method have to follow by the loading up the H-FADN questioners? How cloud be transform the data for the EU-FADN valuation method when the loading up of the H-FADN is made by the Hungarian rules? The cost accounting system demand the cost registering in the 6 th and 7 th section of account. It comes from the speciality of the Hungarian farm returns. I showed the proposed cost accounting system by a sample. 10
4. SUMMARY AND CONCLUSIONS The EU and the Hungarian information about the costs differ from each other very much. The Hungarian system give cost data by product and the EU system calculate only with the total farm cost. The H-FADN cost calculating scheme is not same as it is ruled by the low. In the FADN system have to calculate the total cost of product and the low determine only the direct cost. It does not cause any problem because it have to fit into the H-FADN requirements. The aim of the cost calculating is the decision making and analysis. The cost scheme has the next characteristics: the grouping of the costs is by fix and variable costs, the value of the by-product is included in the total cost, the income of damage is also not calculated into the total cost. The data providing about the costs has similarity between the Hungarian and the European systems. Both of them includes the total costs of enterprise s activities. The present Hungarian accounting practice does not know the farmhouse consumption because the data recording can include only the costs which were used for enterprise s purposes. The EU-FADN farm return includes the farmhouse consumption and the EU memberstate s accounting system suitable for recording it. There is no difficulty to build into the Hungarian system the farmhouse consumption. It is possible to reflect the farmhouse consumption by the specification of the terminal accounts. The inventory is the basic record of the annual report. The inventory ensure the real content of questioners which were filled in from the bookkeeping. I worked out the time the methods the records and the responsibility of inventory. My dissertation is the first concept and written document about the Hungarian Farm Accountancy Data Network s accounting policy in Hungary. This accounting policy fits to the EU-FADN requirements and can contribute in working out the final H-FADN system and it s improvement. This H-FADN accounting policy overstep the actual Hungarian accounting practice because it fits to the international requirements. On the basis of my research I reached the next conclusions: The characteristics of the accounting system: the accounting information are based on the recording of economical events, the accounting is a uniform system which is based on uniform principles and methods, it s operation and structure depend on the information from it and on the using of these information. It can be settled that the accounting is not for itself. It s operation depend on that global information system in which acts. The information from the FADN accounting system cab be used in many fields. The users of information start with the data provider and the unified data are used on the 11
4. SUMMARY AND CONCLUSIONS national level (ministries, research institutes etc.) and at the end the data will be used in the EU. The unified methods and principles cause the relatively small flexibility of accounting. It s function and role is accomplished when: the connection between the accounting and the information system (which use the accounting information) is clear, the data requirements of the connected information systems are almost constant, the data and it s content are exactly determined the accounting fields and their duty is also exactly determined, the relations between the accounting fields are clear, the registering system and it s content is worked out, the terminal accounts have same content and meaning, the valuation methods of accounting system are the same, the annual report and it s parts are made by the same principles and methods. The FADN accounting system is more then the average Hungarian accounting system because: it is connected to an international system, it is the part of the European agricultural information systems, the output of this system has double role: fulfils the national and international informational role and the primary data could be used without significant transformation. These final data are input for many other users, it s special data requirements and it s use represents a particular system, the methods of recording are based on the basic rules of accounting but the used valuation methods the terminal accounts the form of the annual reports differ from the Hungarian accounting practice. It is important interest of the joining countries to have clear and exact view about their agricultural situation. It is also important to have comparable data to the EU member states. It can be realised only if the FADN system is based on the similar accounting policy. 12
5. PUBLICATIONS 5. PUBLICATIONS Scientific articles 1. Vajna Istvánné Tangl Anita: A Mezõgazdasági Számviteli Információs Hálózat tesztüzemi rendszer számviteli politikájának fõbb elemei Gazdálkodás agrárökonómiai tudományos folyóirat, befogadott 2001. õszi megjelenés HU ISSN 0046-5518, kéziratban 8 A/4 oldal. Other articles 1. Vajna Istvánné Tangl Anita: Vállalkozások a kisvállalkozások számvitelében Héthatár folyóirat, befogadott kézirat (mellékelve a felelõs szerkesztõ nyilatkozata) 2001. novemberi megjelenés ISSN 1587-5156, 2 A/4 oldal megjelenve. Elektronical publications 1. Vajna Istvánné Tangl Anita: A magyar számviteli rendszer EU követelményeinek való megfelelése Magyar Internetes Agrárinformatikai Újság 15. szám 1999. november, HU ISSN 1419-1652 http://interm.gtk.gau.hu/miau/15/tangl.doc 2. Vajna Istvánné Tangl Anita: A magyar számviteli rendszerbõl nyerhetõ információk összehasonlítása az európai unió mezõgazdasági számviteli információs rendszerének elõírásaival Magyar Internetes Agrárinformatikai Újság 31. szám 2001. március, HU ISSN 1419-1652 http://interm.gtk.gau.hu/miau/31/anita.doc Scientific conferences 1. Vajna Istvánné Tangl Anita: Az Európai Unió Mezõgazdasági Számviteli Információs Rendszerének magyarországi bevezetésének számviteli vonatkozásai "Vállalati környezet és alkalmazkodás az élelmiszertermelésben" tudományos konferencia Gödöllõ, 1997. október 9-10. Gödöllõi Agrártudományi Egyetem Gazdaság- és Társadalomtudományi Kar, Tudományos közlemények 2. "Vállalati környezet és alkalmazkodás az élelmiszertermelésben" II. kötet ISSN1418-950X, ISBN 963 8140 78x ö, ISBN 963 8140 80 l, 293-297, 5 p. 2. Vajna Istvánné Tangl Anita: Az Európai Unió Mezõgazdasági Számviteli Információs Hálózata V. Ifjúsági Tudományos Fórum, Keszthely, IV. Szekció: Közgazdaságtan- Agrárgazdaságtan 1999. Március 11. Pannon Agrártudományi Egyetem Georgikon Mezõgazdaságtudományi Kar Keszthely V. Ifjúsági Tudományos Fórum kiadványa, 314-317, 4 p. 3. Vajna Istvánné Tangl Anita: A Mezõgazdasági Számviteli Információs Hálózat (FADN) Magyarországon II. Alföldi Tudományos Tájgazdálkodási Napok - nemzetközi konferencia, Mezõtúr 1999. október 7-8. 13
5. PUBLICATIONS Gödöllõi Agrártudományi Egyetem Mezõgazdasági Fõiskolai Kar Mezõtúr, II. Alföldi Tudományos Tájgazdálkodási Napok, konferencia kiadvány 3. kötet ökonómia, szervezés, ISBN 963 8140 763, 167-171. 5 p. 4. Vajna Istvánné Tangl Anita: A magyar számviteli rendszer EU követelményeinek való megfelelése Vision 2000-II. Az intézményrendszer helyzete és fejlesztése az agrárgazdaságban, az EU csatlakozás tükrében konferencia, Gödöllõ 1999. november 11-12. Gödöllõi Agrártudományi Egyetem Gazdaság- és Társadalomtudományi Kar, Vision 2000-II. Az intézményrendszer helyzete és fejlesztése az agrárgazdaságban, az EU csatlakozás tükrében, konferencia kiadvány I. kötet, 305-313, 9 p. 5. Anita Vajna: The Hungarian FADN bookkeeping system PACIOLI 8 Innovations in the FADN Workshop, Ráckeve, 2000. november 6-8. Agricultural Economics Research Institut (LEI), The Hague, 2001. ISBN 90-5242-645-7, 48-53, 6 p. 6. Vajna Istvánné Tangl Anita: Az MSzIH adatinak felhasználási lehetõsége a vállalkozások értékelésénél VISION-2000 III. A kooperáció, a koordináció és az integráció szerepe és lehetõségei az agrár és vidéki gazdaságban - tudományos konferencia, Gödöllõ 2000. november 10. Szent István Egyetem, Gödöllõ, Gazdaság- és Társadalomtudományi Kar VISION- 2000 III. A kooperáció, a koordináció és az integráció szerepe és lehetõségei az agrár és vidéki gazdaságban, konferencia kiadvány II. kötet, 2001. 28-37, 10 p. 7. Vajna Istvánné Tangl Anita: The accounting policy of agricultural enterprises FADN 1 st International Conference for Young Researchers, - nemzetközi konferencia, Gödöllõ 2001. szeptember 4-5. Konferencia kiadvány ISBN 963 9256 50 1, 355-360, 6 p. Professional articles, book s sections 1. Krijn J. Poppe - Anita Tangl: Monitoring the hungarian private farming sector - Review of the current situation Landbouw-Economisch Institut (LEI-DLO) Hága, ISBN 90-5242-186-9, 56 p. Megtekinthetõ: CIP-Gegevens Koninklijke Bibliotheek, Den Haag 2a. Vajna Istvánné Tangl Anita: A mezôgazdasági termelés adóztatása 1997-ben Gazdálkodók kézikönyve 4. kiegészítõ kötet 1997. május, RAABE Könyvkiadó Kft., Budapest, ISBN 963 8581 3 8 ö, ISBN 963 8581 4 6 I.K. F 2.2 fejezet 6 p. 2b. Vajna Istvánné Tangl Anita: A mezôgazdasági termelés adóztatása 1998-ban Gazdálkodók kézikönyve 8. kiegészítõ kötet 1998. február, RAABE Könyvkiadó Kft., Budapest, ISBN 963 8581 3 8 ö, ISBN 963 8581 4 6 I.K. F 2.2 fejezet 10 p. 2c. Vajna Istvánné Tangl Anita: A mezôgazdasági termelés adóztatása 1999-ben Gazdálkodók kézikönyve 13. kiegészítõ kötet 1999. március, RAABE Klett Könyvkiadó Kft., Budapest, ISBN 963 8581 3 8 ö, ISBN 963 8581 4 6 I.K. F.2.2 fejezet 16 p. 14
5. PUBLICATIONS 2d. Vajna Istvánné Tangl Anita: A mezõgazdasági termelés adóztatása 2000-ben Gazdálkodók kézikönyve 2000. március, RAABE Klett Könyvkiadó Kft., Budapest, ISBN 963 8581 3 8 ö, ISBN 963 8581 4 6 I.K. F.2.2 fejezet 16 p. 3. Vajna Istvánné Tangl Anita: Az Európai Unió számviteli rendszere Gazdálkodók kézikönyve 12. kiegészítõ kötet 1998. december, RAABE Klett Könyvkiadó Kft., Budapest, ISBN 963 8581 3 8 ö, ISBN 963 8581 4 6 I.K. N 1.2 fejezet 10 p. 4. Vajna Istvánné Tangl Anita: Számvitel 2001 Gazdálkodók kézikönyve 23. kiegészítõ kötet 2001. február, RAABE Tanácsadó és Kiadó Kft., Budapest, ISBN 963 8581 3 8 ö, ISBN 963 8581 4 6 I.K. C.3.1. fejezet 32 p. Other conferences 1. Vajna Istvánné Tangl Anita: A magyar számviteli rendszerbõl nyerhetõ információk összehasonlítása az Európai Unió Mezõgazdasági Számviteli Információs Rendszerének elõírásaival Szent István Egyetemi Napok 2000. Az agrárfinanszírozás rendszere, fejlõdése szakmai tanácskozás 2000. augusztus 22. 2. Vajna Istvánné Tangl Anita: A Mezõgazdasági számviteli információs Hálózat az EU-ban és Magyarországon Szent István Nyári Egyetem 2001. Gazdasági és Társadalomtudományi szekció, A számvitel, pénzügy és kontrolling aktuális kérdései, felnõttképzési szeminárium, 2001. augusztus 29. Teaching materials 1. Vajna Istvánné Tangl Anita: A mezôgazdasági üzem számviteli módszerei Szaktanácsadói kézikönyv 1995. 6. fejezet "Trasformatoin of cooperatives" project Manual on extension Part B. Budapest FM, PHARE. 2. Dr. Tóth Pál - Vajna Istvánné Tangl Anita: Számviteli ismeretek Jegyzet Humán Erõforrás Fõiskolai Szak, Gödöllõ, 167 p. 3a. Vajna Istvánné Tangl Anita: Számviteli ismeretek Lektorált jegyzet, PFP Pályázat, 1998. 161 p. 3b. Vajna Istvánné Tangl Anita: Számviteli gyakorlati feladatok Lektorált jegyzet, PFP Pályázat, 1998. 56 p. 4a. Vajna Istvánné Tangl Anita - Dr. Zéman Zoltán: Számviteli példatár Lektorált jegyzet, Kereskedelmi és Vállalkozási Akadémia, Budapest, 1999. 115 p. 4b. Vajna Istvánné Tangl Anita - Dr. Zéman Zoltán: Vállalkozások számvitele Lektorált jegyzet, Kereskedelmi és Vállalkozási Akadémia, Budapest 1999. 258 p. 5. Vajna Istvánné Tangl Anita: Számviteli példatár 15
5. PUBLICATIONS Lektorált jegyzet, Szent István Egyetem Kereskedelmi és Vállalkozási Akadémia, Budapest 2001. 161p. Research 1. A magyar mezõgazdaság információs igényei az európai uniós csatlakozás tükrében F032500 számú OTKA pályázat résztvevõje Vajna Istvánné Tangl Anita: Mezõgazdasági vállalkozások belsõ (vezetõi számviteli controlling) és külsõ információs rendszerének kapcsolata, kialakítása, adaptálásának lehetõsége az EU csatlakozás függvényében címû OTKA kutatási részjelentés, 2001. március 13. 43 p. 2. Agrárfinanszírozás alakulása, a mezõgazdasági vállalkozások forrásszerkezetének változása, az ágazat tulajdonosi és termelési szerkezetének finanszírozási összefüggései címû és 33001 OTKA 32949 számú pályázat résztvevõje. 3. Development of Institutions responsible for the Implementation of the CAP Agricultural Statistics and Information Technics címû és HU 9806-03-02 számú nemzetközi PHARE project szakértõje a Mezõgazdasági Számviteli Információs Hálózat számviteli területén. Citations 1. Ben Kamphuis - Judit Girda: An information system for private farm sector in Hungary - kiadvány LEI-DLO The Hague, 1993. május. NEHEM Kft Budapest, 7. oldal 2. Dutch support the privatisation of hungarian agriculture - kiadvány Moret Ernst and Jung Budapest - LEI-DLO The Hague, Rabobank 1993. május. 4. fejezet 3. G. Beers, K.J.Poppe, H.C. Pruis: PACIOLI 4 Peroject proposals for innovation, Workshop report, LEI-DLO The Hague 1997. ISBN 90-5242-403-9, 91. oldal 16