Variant calculation system - the instrument of economic performance management of a multifunctional agricultural enterprise.

摘要

This paper focuses on the importance of using variant calculation methods in the management of companies' performance under the conditions of multifunctional agriculture. It mentions the difference between the calculations performed for the needs of valuating the production in the financial statements and the managerial calculations. Attention is paid to overhead costs in agriculture. Their development is depicted with tables and graphs. The development of overhead costs during the period 1997-2006 in crop production (wheat and rapeseed) and livestock production (cattle and pigs) in Slovakia is presented. The fastidiousness of the market environment of the globalized economies requires a gradual transformation from the classical calculation system into the managerial calculation system, which provides a multidimensional insight into the product as well as the market. The sequence of establishing the variant calculation methods is also introduced together with the reasons of under-valuating calculations in the managerial practice.