The paper deals with the issue of controlling the Agriculture of the Czech Republic, using methods of activity-based costing. The basic premise of knowledge is based on a given topic, especially the nature of the method ABC (Activity Based Costing). The paper described the application of the ABC design method in Microsoft Excel applicable in the agricultural sector of the Czech Republic. The proposed application of the ABC method, using Microsoft Excel, is an alternative to using expensive costing ABC special software. Created ABC method application also demonstrates that if somebody wants to improve approach in the overheads management, so it can be used by using quite common user knowledge of Microsoft Excel.
Controlling, costs, agriculture production, activity based costing
The Czech Republic entered the crisis with relatively good starting conditions - showed no significant macroeconomic imbalances and financial system was not destabilized. However, the crisis has here also been and a decline in GDP in 2009 to 4.1% was mainly due to economic recession in the Euro zone. In many countries there has been a change in the sector scope. The Czech Republic belongs to the industrial-oriented countries and the significance of recession is also demonstrated by the development of industrial production and exports. Further economic increase depends mainly on exports, because there are many industries in the Czech Republic with foreign majority and a large part of their production goes abroad. Czech agriculture has been also facing adverse impacts of the crisis. These have occurred since the second half of 2008. The article analyses the contributions to GDP and trends in future years. There are also described changes in the sector economic structure with focus on agriculture.
GDP, crisis, economic performance, sector of agriculture.
The paper is focused on the modeling of a partial equilibrium on the beef market in the Czech Republic. The goal of the paper is a construction and a quantification of a partial equilibrium model of mentioned trade, used for simulation purpose and enabling delimitation of main determinants of beef supply and demand. Data was gained from standard statistical reports of the Ministry of Agriculture and from Statistics of Households Accounts from the year 1995 – 2009. Proposed model respects three levels of beef chain – farmer, processer and consumer. Simultaneously, it respects trade flows on an open market. From the functional point of view, it respects nonlinearity of suppose relationships. The model was quantified by OLS with respects of recursive relationship between endogenous variables. The model is robust enough to be used for simulations. The paper resulted from contribution to an institutional research project MSM 6046070906.
Beef, Partial Equilibrium Model, Czech Republic, Time Series, Panel Data
The food industry as an important part of the agriculture sector markedly influences through its financial economic results development both in agriculture and in related links of the food chain. The objective of the present paper is to identify negative and positive these aspects of results obtained in this sector in 2007-2009 and to reveal some risks that can retard the agriculture sector and/or to indicate positive trends that will lead to its development. Some segments – manufactures influencing the results of the food industry as a whole in a pronounced way were selected for analysis. The graphical model Spider Analysis was used for an expeditious and objective evaluation of results in the branches of manufacture and their position within the studied sector for the given period.
This paper considers the stochastic production frontier approach to analyse the technical efficiency and its determinants of fish farms in Ghana using a cross-section data of 150 farms. It considers the explicit effects of family and hired labour on production by setting the log-value of the zero-observation of these two sources of labour to zero with dummy variables. Results demonstrate that expected elasticities of mean output with respect to all input variables are positive and significant. Findings also show that family and hired labour used for fish farming in Ghana may be equally productive. Fish farms in Ghana are revealed to be characterised by technology with increasing return to scale. The combined effects of operational and farm specific factors are found to influence efficiency. The study further reveals that inclusion of interaction between some exogenous variables in the inefficiency model is significant in explaining the variation in efficiency. Results also suggest that small pond operators are more efficient than farms with large ponds. Mean technical efficiency is estimated to be 78 percent.
Technical efficiency, stochastic frontier, elasticity, return to scale
This paper describes the possibility of the Geographic Information Systems (GIS) as a means to support decision making in solving spatial problems. Spatial problems accompany every human activity, of which agriculture is no exception. The solutions to these problems requires the application of available knowledge in the relevant decision-making processes. GISs integrate hardware, software, and data for capturing, managing, analyzing, and displaying all forms of geographically referenced information. Coupled with GISs, geography helps to better understand and apply geographic knowledge to a host of global problems (unemployment, environmental pollution, the loss of arable land, epidemics etc.). The result may be a geographical approach represents a new way of thinking and solutions to existing spatial problems. This approach allows to apply existing knowledge to model and analyze these problems and thus help to solve them.
Knowledge, semi-structural spatial decision problem, spatial decision support system, Geographic Information System
It is very important to work with data, information and knowledge correctly, when a decision model is used as a support for managerial decision-making. Unfortunately, these terms are understood differently in various branches; particularly, the definitions of knowledge are very different. It causes problems in praxis; it is not clear, in which case data processing, information or knowledge/expert systems are appropriate to use.In this paper we introduce modern approaches to indentifying these terms. The objective of the paper is to identify data, information and knowledge in decision-making process, particularly in multiple-criteria decision-making model, to help users of such models to better understand it. To reach this objective, we need to provide appropriate definitions of data, information and knowledge as well as the specific algorithms of decision-making models used in the following sections. Then we go through the decision-making process and analyze the needs of data, information and knowledge in its individual phases. We demonstrate our approach on grains dryer selection problem under conditions of a specific agriculture company.
The article deals with measuring poverty whereas poverty is considered to be a multidimensional phenomenon and is represented by various dimensions. It aims to propose a methodical instrument for complex evaluation of poverty and the differences in poverty among the EU Member States. This instrument is also appropriate for regional comparison among the regions of Czech Republic. Methodical instrument on the basis of composite indicator has been suggested and it has been verified on selected poverty indicators. Using the composite indicator the development of the EU countries in the period 2004 – 2009 is described. While Denmark, Netherlands and Luxembourg made a huge improvement between the two years, the smallest progress was accomplished in Latvia, Hungary and Bulgaria.
Poverty, material deprivation, multivariate methods, composite indicator