To some concepts from an area of agricultural economy, that are used in EU country - Austria

Jindra Mašterová and Ludmila Opekarová
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Jindra Mašterová: University of South Bohemia in České Budějovice
Ludmila Opekarová: University of South Bohemia in České Budějovice

Acta Universitatis Bohemiae Meridionalis, 1998, vol. 1, issue 1, 29-35

Abstract: All agricultural enterprises in Austria, within the period before and after the accession of Austria into European Union, struggled with the changes of the economic environment. Small agricultural enterprises did not pay much attention to financial and cost accounting. There was a need to change this situation as a response to the figures used in EU countries (Germany for example). The enterprises in Czech Republic face similar problem, even with different initial moment (our enterprises used to have an accounting based on incomes, profits and losses). Because of the accession of Czech Republic into European Union, it is necessary to analyze the methods and economics figures and to compare their contents.

Keywords: EU; Gross Margin; economy; agricultural enterprises (search for similar items in EconPapers)
Date: 1998
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Persistent link: https://EconPapers.repec.org/RePEc:boh:actaub:v:1:y:1998:i:1:p:29-35

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