Treść książki
Przejdź do opcji czytnikaPrzejdź do nawigacjiPrzejdź do informacjiPrzejdź do stopki
TABLEOFCONTENTS
3.9.Mechanisms,instrumentsandcostsofthecommonagriculturalpolicy...59
3.10.Marketandpricepolicy.........................................62
3.11.Theagrimonetarysystem........................................65
3.12.Directpayments–keyinstrumentofthefirstpillar..................67
3.13.Specificandspecialpayments....................................70
3.14.Secondpillarofthecommonagriculturalpolicy.....................72
3.15.Systemandscopeoffinancialsupportforagricultureandrural
development..................................................79
3.16.Thecommonagriculturalpolicyinthefuture.......................86
3.17.EUfinancialtransfersinsupportofagricultureandruralareas
inPoland.....................................................91
Supportingliterature................................................100
4.Farmfinances–selectedproblems....................................101
4.1.
EvolutionandintegrationoftheFarmAccountancyDataNetwork
(FADN)andagriculturalaccountinginPoland.....................103
4.1.1.BeginningsofagriculturalaccountinginPoland...............103
4.1.2.Thedevelopmentofagriculturalaccountingafterregaining
independence...........................................105
4.1.3.Agriculturalaccountingnetworkintheperiodofacentrally
plannedeconomy........................................106
4.1.4.Agriculturalaccountingsystemsduringthetimeofpolitical
transformationandpreparationforintegrationinto
theEuropeanUnion.......................................108
4.1.5.Europeansystemformonitoringfarmincome–FarmAccountancy
DataNetwork.............................................109
4.1.6.TheorganizationalstructureandtasksofthePolishFADN.....118
4.1.7.ThefutureofagriculturalaccountinginPoland...............120
4.2.
Introductiontofinancialanalysisinagriculture.....................121
4.3.
Financialanalysisoffarmsofnaturalpersons.......................123
4.4.
Financialanalysisofmulti-cropagriculturalenterprises..............124
4.5.
Specificityoffarmtaxation......................................136
4.5.1.Abriefhistoryoftaxingagriculture.........................136
4.5.2.TaxationofagricultureinPolandafter1984..................138
4.5.3.Foresttax...............................................140
4.5.4.Taxationofagriculturalrealestate..........................142
Supportingliterature................................................144
5.Financeofagribusinessenterprises...................................145
5.1.
Financialeffectivenessofagribusinessenterprises–measurement
methods......................................................147
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