After completing balance sheet and determining the value of net as-sets (equity) at the end of the account-ing period we can proceed to calculate various categories of income using the
‘top-down’ method:
• rural household income (GW) • farm household income (GR)
• agricultural income.
The category of rural household income (personal income) includes both the farm household income and non-farm income. This category shows what means a farmer has that he can spend on consumption and accumula-tion during the accounting year. It is an overall result from the rural household.
The size of this household determines the fate of a farming family. Year by year the percentage of money from outside the farm in personal income increases, while the share of agrocul-tural income decreases. We calculate it using the formula in the table below (using sample data):
The category of farm household income does not include the house-hold income. It is therefore a measure of benefits the farmer achieves due to the ownership and operating the farm.
For sample data, starting with the in-come from the farm, we can calculate it in the following table:
Agricultural income is a category showing the effects of agricultural ac-tivities and therefore does not contain non-farm income, nor the benefits from the management of fixed assets and farms investments. The following table shows the calculations for the sample data: VAT balance on GR in-vestment activities +24 220
Three values characterizing the annual results have been briefly dis-cussed here. They can be calculated in an indirect way, starting from the capi-tal gain (accumulation) during a given fiscal year. Farmers who do not keep records estimate the results of their activities in this way.
We can reach those categories directly by calculating them as a dif-ference between income and tax de-ductible expenses by type. In fact, all data can be calculated based on cash flow. All the deposits and
withdraw-als (which were recorded in weekly statements, and then moved to quar-terly and annual ones) combined with settlement balance will allow us to de-termine the annual amount of sales (incomings) as well as purchases and bills (expenses). Where there were no settlements, payments equal incom-ings and withdrawals equal expenses.
Now we can also calculate revenue and thus the actual number of generated goods in a given accounting period, as well as costs (consumption) that have been incurred in its production.
Sales can relate to a good produced in the previous period that was in stock, and must therefore be reduced by the initial state of the stock, and increased by the final state that has not been sold yet. This also applies to animals. If the number of animals has increased then the production should be adjusted for the difference in value; the number is bigger even though the animals have not been sold. If during a year the num-ber of animals declines, it can not be included in revenue despite the sale. So we subtract the initial state and add the final state. The same situation concerns crops - winter crops are the previous year value in January (we subtract), crops valued in December are part of this year’s value (we add). In balance sheet liabilites one may find ‘pre-pay-ments received’ by the farm to provide products or services. In this case one should add the initial state, and subtract the final state. Instead of adding and subtracting all the items from the start and end of the year, you can operate the balance, so the difference between the states. Finally, the annual produc-tion must be increased by the porproduc-tion thereof which has been earmarked for consumption or donation.
A similar procedure applies when calculating costs. Consumption might have regarded previously purchased good in stock and materials purchased
this year might not be used up and thus increase the end supply.
Because stock is defined at the be-ginning and end of the year, one will refer to the size of full-year revenue and expenditure, withdrawals and incom-ings, etc. In the closing balance sheet, as an analytical records of a calendar, a distribution of livestock and goods produced on a farm is also shown.
Having calculated the revenue and expense, you can calculate the di-rect surplus, gross and net added value, gross and net farm income, agricultural income, and also (after adjusting for non-farm income), income from the farm. This way the complete closure of the financial year for the farm as a whole is obtained. The results for pre-viously calculated categories using the
‘top-down’ method will be identical.
If a farmer is interested in more specific revenue and expenses state-ment, there is a crop-fields tab in the calendar, which contains data on crops such as fertilization, weed control and pest control and the abundance of in-dividual fields.
The livestock farmer may keep records based on the sow card, cow card, etc. Field and animal cards should always be carried out chronologically.
In case of a calendar kept for a longer period of time it is possible to continue the record on the field card the follow-ing year. The same is true for all rel-evant information from previous years.
They can be saved and used for making long-term analysis.
Analytical records for each activi-ty will be very useful for the implemen-tation of cross compliance and meeting the various constraints in used tech-nologies. A list of used plant protection products and biocides on the field at the farm can be very helpful during the inspection of the Agency for Restruc-turing and Modernisation of Agricul-ture (ARMA). Thus, farmers will need to include keeping records of inventory
and storage of plant protection prod-ucts, safety certifications and technical condition of sprayers, and also have a certificate of completion an appropri-ate course by people performing agro-technical trreatments. An even wider range of control may relate to food and fodder safety. If the examination re-veals irregularity, the owner of the farm is a subject to strict financial sanctions in the form of taking away direct pay-ments and subsidies from EU funds.
In this situation, ARMA should come with a proposal of com-prehensive records allowing for the use of data collected (quantitative) to create financial statements and the calcula-tion of income in rural households.
This situation can be used to promote the benefits of planning and imple-mentation of records by the farmers.
It seems that the Agricultural Account-ing Calendar is such a proposition.
Summary
The problem of building informa-tion systems to support management in rural households is very difficult be-cause it requires taking into account the specific characteristics of farms. An agricultural farm is a particularly com-plex system. In addition to the organic nature arising from the production and organizational complexity, an impor-tant distinguishing feature is the fam-ily nature of the business and imple-mented ideology of paternalism. This means that although we treat the farm as a business, we must also take into account the constraints arising from the situation of the farming family. The proposed system of records and collec-tion of informacollec-tion should be simple and adapted to the farmer’s possibili-ties. Our capabilities in terms of keep-ing records of business are much less advanced than households in the Eu-ropean Union. The most natural and simple device is the registration
cal-endar that stores current and planned events.
The paper presents a proposal for recording and processing information in the agricultural calendar of account-ing. This form of gathering knowledge about the farm was positively evaluated and accepted by farmers. Its funcional-ity was particularly emphasized. The scope of information collected allows for the calculation of the major catego-ries of household income, and (when integrated with the planning system) for periodic monitoring of deviations from the planned quantities. This gives an opportunity to learn and broaden knowledge.
In the near future all the basic and social activities will be designed with the tacit assumption that they will have access to greater amounts of informa-tion. The development of information systems will lead to profound changes both in the organization of societies, as well as in business and rural house-holds. It should not, however, be a rev-olution, which one gives in to, but evo-lution, which is consciously prepared.
At present, more attention should be paid to the dissemination of the sim-plest forms of keeping records in agri-culture that allow the farmer to set out the basic categories of output and use them in making current decisions.
Agricultural calendar is to pro-vide accounting information needed to run the farm and allow for adjust-ing the scope of records kept for the farmers themselves, as well as the co-operating institutions. Types of in-formation collected may change. The farmer himself has to decide whether to further expand the scope of col-lected data and introduce elements of the current control. If he so decides, he must determine what he expects in subsequent periods. The proposed system of records makes it possible to plan for the coming quarters using step-by-step method, ie., we plan next
quarter after finishing and analyzing the previous one. It particularly applies to cash flow, on the basis of which other resulting categories are later calculated.
A further step is to maintain detailed records of expenditure on ‘plant-field’
and ‘animals’ cards that allow to specify the cost of individual crops, farming, breeding and husbandry of animals.
The RKR gives a farmer a choice of the level of detail in his records, following this principle: ‘if he feels like he wants to, he can’.
In our country, the development of modern knowledge management systems in agriculture is affected by many factors and conditions. Undoubt-edly the most important factor limiting the practical application on farms is the farmer himself. Therefore, more atten-tion should be paid to educating farm-ers and their advisors. It seems that one should not expect radical change in farmers’ attitudes. The simplest sys-tems will be the basis on which it will be possible to build more complex and sophisticated solutions. If we can com-pile a set of information that the farmer will be able to exploit for their own needs and improving farm manage-ment, there is also a chance to create the conditions for obtaining relevant and reliable data for the whole country and the European Union.
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Ewa Jaska poprosiła przedstawicieli samorządu te-rytorialnego, by podzielili się swoimi spostrzeżeniami na temat dotychczasowej współpracy z mediami, a także krótko zaprezentowali swoje gminy.
Kazimiera Tarkowska gminę Kleszczów reprezen-tuje od 1993 r., kiedy pierwszy raz została wójtem. Gmi-na Kleszczów jest gminą wiejską i Gmi-należy do Gmi-najbardziej uprzemysłowionych gmin w Polsce. Około jedną trzecią terenu gminy zajmuje odkrywka węgla brunatnego, a co piąta żarówka w Polsce świeci energią wyprodukowaną w elektrowni Bełchatów położonej właśnie w gminie Klesz-czów. Z okazji 20-lecia samorządu wydana została broszura, w której zaprezentowane zostały zmiany, jakie dokonały się w tym czasie na terenie gminy. Ostatnią ważną inwestycją jest kompleks dydaktyczno-sportowy. W gminie Klesz-czów wszystko zaczęło się od węgla i należało tę szansę wykorzystać jak najlepiej. Z tego powodu gmina Klesz-czów jako jedna z pierwszych stworzyła samorządową strefę przemysłową, w której zainwestowało wielu inwestorów zagranicznych. W ten sposób powstało tu ponad 1,5 tys.
miejsc pracy. Gmina liczy ponad 5 tys. mieszkańców, a za-trudnionych na jej terenie jest ponad 22 tys. osób, głównie z wykształceniem technicznym. Dlatego też w 2010 r. na terenie gminy wiejskiej powstało technikum nowoczesnych technologii. Bezrobocie wynosi tu około 4-5 proc. Gmina wybudowała ze swoich środków budżetowych wszystkie media, czyli sieć gazową, wodociągowo-kanalizacyjną, te-letechniczną oraz szerokopasmowy Internet. Dziś jest ona przygotowana na funkcjonowanie bez kopalni, ponieważ już w 1998 r. przyjęto strategię rozwoju gminy Kleszczów, wiedząc o tym, że w roku 2015 lub 2017 zakończy się wy-dobycie węgla. Dlatego należało zainwestować w przyszłość, czyli zainwestować w budowę infrastruktury, tworzenie stref przemysłowych, a także stworzenie jak najlepszych warun-ków do życia i przygotowanie gminy na przyjęcie nowych
mieszkańców. Dotychczas populacja gminy każdego roku rosła o około 3-4 proc. Nowych mieszkańców przyciągają tu przede wszystkim miejsca pracy, dobre warunki do życia, rozbudowana infrastruktura, a także warunki do rozwoju budownictwa wielorodzinnego i jednorodzinnego.
Jeśli chodzi o działania promocyjne prowadzone przez gminę i współpracę z mediami, warto wiedzieć, że ten zakres działań został formalnie przypisany władzom samorządo-wym dopiero na początku dwudziestego pierwszego wieku.
Mimo braku formalnych zapisów, od początku lat dziewięć-dziesiątych dwudziestego wieku na terenie gminy wydawany jest bezpłatny dwutygodnik Informator Kleszczowski. Celem pisma jest informowanie społeczeństwa o przedsięwzię-ciach władz samorządowych, a także o terminach przyjęć lekarzy, czynnych gabinetach stomatologicznych, terminie wywozu śmieci, ważnych telefonach, i o tym, co będzie się działo w najbliższym czasie, o ważnych uroczystościach, itd.
Współpraca z mediami i promocja gminy ma na celu także wypromowanie tutejszych stref przemysłowych, a w szcze-gólności około 300 ha uzbrojonych terenów przeznaczonych dla potencjalnych inwestorów.
Ewa Jaska zapytała, czy media są informowane o tym, że w gminie Kleszczów tak wiele się dzieje i czy chętnie współpracują.
Kazimiera Tarkowska w odpowiedzi wymieniła co-rocznie organizowane imprezy, takie jak: dożynki, Dni Kleszczowa, spotkania opłatkowe i wielkanocne, na które media zawsze są zapraszane. Najczęściej przybywają media lokalne z Radomska i Bełchatowa. Natomiast kontakty z me-diami ogólnopolskimi są sporadyczne. Wyraziła nadzieję, że udział w konferencjach takich jak ta jest okazją do zainte-resowania obecnych tu mediów wiejską gminą Kleszczów, położoną w centrum Polski (oddalona niecałe 200 km od Warszawy, 70 km od Łodzi i 60 km od Częstochowy). Na