BazEkon - Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie

BazEkon home page

Meny główne

Autor
Turchett Luca (National Council for Agricultural Research and Economics), Fagioli Filippo Fiume (University of Perugia), Ciuchi Paolo (Fondazione Istruzione Agraria), Lindita Reci (University of Tirana, student), Cian Adriano (University of Perugia), Świrska Anna (Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach)
Tytuł
The Measurement of Liquidity Creation : a Strategic Approach to a Sustainable Farm Business
Pomiar i zapewnienie płynności: strategiczne podejście do zrównoważonego biznesu rolnego
Źródło
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach. Administracja i Zarządzanie (37), 2016, nr 110, s. 85-101, rys., bibliogr. 52 poz.
Słowa kluczowe
Agroturystyka, Płynność finansowa przedsiębiorstwa, Badania porównawcze
Agrotourism, Enterprises financial liquidity, Comparative examination
Uwagi
streszcz., summ.
Abstrakt
Misja przypisana rachunkowości w początkowym etapie rozprzestrzeniania się tej techniki na świecie, aż do lat 30. była w zasadzie charakteryzowana jako przewidywanie i kontrola sytuacji finansowej. Wielki włoski specjalista, Fabio Besta, w drugiej połowie XIX wieku napisał wielkie dzieło, które zatytułowane jest właśnie "Rachunkowość - La Ragioneria". Należy wziąć pod uwagę, że firma, podobnie jak ludzkie ciało mające 4 obiegi (żylny, tętniczy, limfatyczny, nerwowy), posiada ich również cztery: szlak dziedzictwa, ekonomiczny, finansowy i gotówkę. Ewoluują one ciągle, jednak asynchronicznie, fakt po fakcie, w ciągu roku, w trakcie ewolucji różnych zdarzeń administracyjnych. Niezdolność do generowania wystarczających dochodów w wielu przypadkach doprowadziła rolników do zróżnicowania bazy rolnej i podjecia wielozawodowości (Fleischer & Pizam, 1997). W tym kontekście dywersyfikacja z i w obrębie działań podstawowych stała się koniecznością a drugorzędne działalności rolnicze i usługowe, związane ze środowiskiem wiejskim, były głównym motorem wzrostu w UE w ostatnich kiludziesięciu latach. W związku z kryzysem, który rozpoczął się w 2007 roku i trwa nadal, analiza finansowa i środków pieniężnych obecnie powinna być traktowana jako funkcja rzeczywistego zarządzania. Celem niniejszej pracy jest analiza płynności przedsiębiorstw rolniczych, porównanie i analizowanie trzech rodzajów firm o tradycyjnej kulturze oraz biznesu wielofunkcyjnego.(abstrakt oryginalny)

The mission that was assigned to the accounting for the initial spread of the technique in the world, until the '30s was basically characterized by the prediction and control of the financial position. The great specialist Italian Fabio Besta7 , in the second half of the nineteenth century, had given rise to a great work which is titled precisely "The Accounting - La Ragioneria". It must be taken into account that a company like a human body has 4 circuits (venous, arterial, lymphatic nervous). So the company also possesses four: the heritage trail, economic, financial and cash. These, evolve, continuously but asynchronous, fact by fact, during the year, during the evolution of the various administrative events. The inability to generate sufficient revenue has in many cases, led farmers to diversify from an agricultural base and undertake pluriactivity8 . In this context, diversification from, and within, primary activities has become a necessity and agricultural secondary activities and services, related to the rural environment, have been the major driver of growth within the EU during recent decades9 . Following the crisis, which started in 2007 and is still in progress, financial analysis and cash is now to be considered a real management function. The aim of this paper is to analyze the creation of liquidity of agricultural enterprises, comparing and analyzing three types of firms with traditional culture and multifunctional business.(original abstract)
Pełny tekst
Pokaż
Bibliografia
Pokaż
  1. Barry P., Ellinger P., Financial Management in Agriculture (7th Edition), AG 2011.
  2. Belletti G., Ruralità e Turismo, Agriregionieuropa 2010.
  3. Bernard L., Rural Tourism: an Overwiev, [In:] J. Tazim, M. Robinson, The SAGE Handbook of Tourism Studies, SAGE Publications Ltd 2012.
  4. Besta F., La Ragioneria. Prolusione alla regia Scuola Superiore di Commercio in Venezia, Tipografia Istituto Coletti, Venezia 1880
  5. Bessiere J., Local development and heritage: Traditional food and cuisine as tourist attractions in rural areas, Sociologia Ruralis 1998.
  6. Blaine T., Golam M., Var T., Demand for rural tourism: an explanatory study, Annals of Tourism Research 1993.
  7. Broekhuizen R.V., Renewing the countryside: an atlas with two hundred examples from dutch rural society, Doetinchem, Misset 1997.
  8. Busby G., Rendle S., The transition from tourism on farms to farm tourism, Tourism Management 2000.
  9. Castle E., Farm Business management, 3th Edition, MacMillan Publishing Company, New York 1987.
  10. Ciani A., Accounting and management of enterprises in agriculture, Etas Books, Milan, Italy 1992.
  11. Ohe Y., Ciani A., Demand Trend of Italian Agritourism, [In:] C.A. Brebbia and F.D. Pineda (eds), Sustainable Tourism IV, Southampton, UK: WIT Press 2010.
  12. Chhabra D., Healy R., Sills, E., Staged authenticity and heritage tourism, Annals of Tourism Research 2003.
  13. Ciani A., The Rural Tourism and Agritourism : a new opportunity for agriculture and rural areas (Between Pluria-activity, Multifunctionality, Sustainable Development Strategy and Green Economy Growth), [In:] Atas do VIII-CITURDES - Congreso Internacional de Turismo y Desenvolvimiento Sustentavel "Turismo rural em tempos de novas ruralidades", Chaves, UTAD 2012.
  14. European Commission, Contribution of the European Community on the multifunctional character of agriculture, Agriculture Directorate-General 1999.
  15. European Commission, Situation and prospects for EU agriculture 2011.
  16. European Commission, Rural Development in the EU-Statistical and Economic Information 2013.
  17. Eurostat, Eurostat regional yearbook 2010.
  18. Eurostat, Agriculture, forestry and fishery statistics 2013.
  19. Eurostat, Tourism Satellite Accounts (TSAs) in Europe 2013b.
  20. Eurostat, Economic Accounts for Agriculture (aact): Reference Metadata in Euro SDMX Metadata Structure (ESMS).
  21. Fleischer A., Pizam A., Rural tourism in Israel, Turism Management, Vol. 18,1997, No. 6.
  22. Frater J., Farm tourism in England: Planning, funding, promotion and some lessons from Europe, Tourism Management 1983.
  23. Getz D., Carlsen J., Characteristics and Goal of Family and Owner-Operated Business in the Rural Tourism Industry and Hospitality Sectors, Tourism Management 2000.
  24. Getz D., Page S., Conclusions and implications for rural business development, [In:] D. Getz, S. Page, The Business of Rural Tourism: International Perspectives, International Thomson Business Press, London 1997.
  25. Gorman C., Cooperative Marketing Structures, [In:] Ch. Cooper, M. Hall, T. Dallen, Rural Tourism and Sustainable Business, Cromwell Press 2005.
  26. Iacoponi L., La sfida della modernità rurale: sviluppo rurale, ambiente e territorio, Atti del XXXIII Convegno Sidea, Napoli 1996.
  27. Inskeep E., Tourism planning: an integrated and sustainable development approach, New York, Van Nostrand Reinhold 1991.
  28. Kay R.D., William E.W., Duffy P.A., Farm Management 7th International Edition, Mac Graw Hill International 2015.
  29. Kasimis C., Demographic trends in rural Europe and international migration to rural areas, Agriregionieuropa 2010.
  30. Lane B., Kastenholz E., Lima J., Majewsjki J., Industrial Heritage and Agri/Rural Tourism in Europe, Directorate General for Internal Policies 2013.
  31. Marotta G., Nazzaro C., Verso un nuovo paradigma per al creazione di valore nell'impresa agricola multifunzionale, Il caso della filiera zootecnica, Economia Agro-Alimentare 2011, p. 215-250.
  32. Maude A., Res D.V., The social and economic effect of farm tourism in the United Kingdom, Agricultural Administration 1985.
  33. McGehee N.G., Kim K., Motivation for Agri-Tourism Entrepreneurship, Journal of Travel Research 2004.
  34. Millennium Ecosystem Assessment, Ecosystems and Human Well-being: Biodiversity Synthesis, Washington, DC: World Resources Institute 2005.
  35. Moscardo G., Mindful visitors - Heritage and tourism, Annals of Tourism Research 1996.
  36. Moscardo G., Bed and breakfast, homestay and farm stay accommodation: forms and experiences, [In:] Commercial homes in tourism: an international prespective, Routledge 2009.
  37. Naisbitt J., Aburdene P., Megatrends 2000, Rizzoli, Milan, Italy 1990.
  38. Nazzaro C., Sviluppo rurale, multifunzionalità e diversificazione in agricultura, Milano, Franco Angeli 2008.
  39. OECD, Tourism Strategies and Rural Development, Tourism Policy and International Tourism OECD, Paris 1994.
  40. OECD, Multifunctionality, Towards an analytical Framework, OECD Publications Paris 2001.
  41. Paalberg P., Bredhal M., Lee J., Multifunctionality and Agricultural trade Negotiation, Review of Agricultural Economics 2002.
  42. Perotto P.G., Il paradosso dell'economia, Franco Angeli 1993.
  43. Peterson J., Boisvert R., De Gorter H., Environmental policies for Multifunctional Agricultural Sector in Open Economies, European Review of Agricultural Economics 2002.
  44. Sotte F., L'impresa agricola alla ricerca del valore, Agroregionieuropa, no. 5/2006.
  45. United Nation Tourism World Organization, Report 2013.
  46. Van der Ploeg J.D., Long A., Banks J., Living Countrside: Rural Development Process in Europe: the state of art, Elsevier 2002.
  47. Van der Ploeg J., Renting H., Brunori G., Ventura F., et. al., Rural Development: From Practices and Policies towards Theory, Sociologia Ruralis 2000.
  48. Vejre H., Abildtrup J., Andersen, E., Andersen P. et. al., Multifunctional agriculture and multifunctional landscapes - land use as an interface, [In:] Ü. Mander, H. Wig, Multifunctional Land Use, Springer 2007.
  49. Warnick R., Klar L., The bed and breakfast and the small inn industry of the commonwealth of Massachusetts: An explanatory survey, Journal of Travel Research 1991.
  50. Weaver D., Fennel D., The vacation Farm Sector in Saskatchewan: a Profile of Operation, Journl of Travel Research 1997.
  51. Wilson S., Fesenmaier D., Fesenmaier, J., Es J.V., Factor for success in Rural Tourism Development, Journal of Travel Research 2001.
  52. Zappa G., Il Redito d'Impresa, Edizioni A. Giuffre, Milano 1939.
Cytowane przez
Pokaż
ISSN
2082-5501
Język
eng
Udostępnij na Facebooku Udostępnij na Twitterze Udostępnij na Google+ Udostępnij na Pinterest Udostępnij na LinkedIn Wyślij znajomemu