- Tytuł:
- The measurement of liquidity creation: a strategic approach to a sustainable farm business
- Autorzy:
-
Turchetti, Luca
Fiume Fagioli, Filippo
Ciuchi, Paolo
Lindita, Reci
Ciani, Adriano
Świrska, Anna - Powiązania:
- https://bibliotekanauki.pl/articles/1826453.pdf
- Data publikacji:
- 2019-08-01
- Wydawca:
- Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
- Tematy:
-
Account
Financial Cycles
Liquidity Creation
Agritourism
Multifunctionality - Opis:
- The mission that was assigned to the accounting for the initial spread of the technique in theworld, until the '30s was basically characterized by the prediction and control of the financial position. Thegreat specialist Italian Fabio Besta7, in the second half of the nineteenth century, had given rise to a greatwork which is titled precisely “The Accounting – La Ragioneria”. It must be taken into account that acompany like a human body has 4 circuits (venous, arterial, lymphatic nervous). So the company alsopossesses 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. Theinability to generate sufficient revenue has in many cases, led farmers to diversify from an agriculturalbase and undertake pluriactivity8. In this context, diversification from, and within, primary activities hasbecome 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, whichstarted in 2007 and is still in progress, financial analysis and cash is now to be considered a real managementfunction. 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.
- Źródło:
-
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach; 2016, 37, 110; 85-101
2082-5501 - Pojawia się w:
- Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach
- Dostawca treści:
- Biblioteka Nauki
Artykuł