Problemy wdrażania rachunkowości rolniczej na Dolnym Śląsku
Implementation issues of agricultural accounting in Lower Silesia
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 92, s. 103-114
Expressing current problems of implementing is a purpose of the article accountings in agriculture. Findings were described conducted in an individual arable farms on the Lower Silesia. Keeping the accounts in the farming can be necessary in the prospect of introducing the income tax in the agriculture. The fact that farmers don’t notice the benefi t from keeping the accounts is the most considerable problem. They think that the bookkeeping is troublesome and timeconsuming not to say unnecessary. Not noticing the benefi t from the bookkeeping concerns smallholdings mainly. Consumed in fi eld farmers aren’t often a hard work to conduct getting up of additional documentation.