Beter de boer op!

Praktijkonderzoek: Goedemorgen, wat betekenen die plannen van Fischler voor veehouders? Hebben de accountantskantoren daar al aan gerekend? VLB: Wél voor de sector als geheel, maar niet voor boeren in hun eigen situatie. Praktijkonderzoek: Wij willen daar wel mee aan de slag. En we willen graag samenwerken met accountantskantoren. Want accountants hebben inzicht in de financiële resultaten en kunnen boeren helpen bij het in kaart brengen van de gevolgen van de EU-plannen. Zo begon voorjaar 2003 een samenwerking tussen de VLB enerzijds (agrarische accountantskantoren waaronder A&A, Abab, AccoN, Alfa, AVM, Countus, GIBO Groep, LTB, NAU en WEA) en Praktijkonderzoe

Beter de boer op!

Praktijkonderzoek: Goedemorgen, wat betekenen die plannen van Fischler voor veehouders? Hebben de accountantskantoren daar al aan gerekend? VLB: Wél voor de sector als geheel, maar niet voor boeren in hun eigen situatie. Praktijkonderzoek: Wij willen daar wel mee aan de slag. En we willen graag samenwerken met accountantskantoren. Want accountants hebben inzicht in de financiële resultaten en kunnen boeren helpen bij het in kaart brengen van de gevolgen van de EU-plannen. Zo begon voorjaar 2003 een samenwerking tussen de VLB enerzijds (agrarische accountantskantoren waaronder A&A, Abab, AccoN, Alfa, AVM, Countus, GIBO Groep, LTB, NAU en WEA) en Praktijkonderzoe

Nutrient record-keeping and reporting for legislation, crop assurance and traceability

O. M. Hansen, J. A. Breembroek, K. Lewis, and S. R. M. Hanssens, ‘Nutrient record-keeping and reporting for legislation, crop assurance and traceability’, paper presented at the 1999 International Fertiliser Society Conference, 1 October 1999, Robinson College, Cambridge, UK.These years there is an increasing interest in systems which are capable of recording all the activities the farmer carries out in the field. The reason for this interest is that the farmer is increasingly facing demands for documentation on all events from sowing to harvesting. In several European countries environmental restrictions have been imposed on farming, and the farmer’s recordings form part of the control measures, checking whether his way of cultivation complies with legislation. The records are also used to estimate the consumption of inputs which the farmer has to send to the authorities. The feedstuffs trade also demands documentation, showing that the products have been produced in accordance with the agreed guidelines. Food safety is essential. There is an increasing demand for an opportunity to trace a product from the cold counter in the supermarket back to the primary producer. This is called traceability and traceability also calls for recordings to be made by the farmer. The demands for recordings are fairly new for the farmers. The following paper describes some of the factors that may motivate the farmers to make proper recordings. A survey shows how farmers in Denmark, the United Kingdom and Holland can make their records. The results of extensive analyses in Holland are described, based on the farmers’ recordings.Non peer reviewe

Environmental farm accounting: the case of the Dutch nutrients accounting system.

In the Netherlands bookkeeping of inputs and outputs at the level of individual farms has been selected as a new solution to control nutrient use and to tax nutrient surpluses in agriculture. At the same time, nutrient accounting presents important management information. This paper presents a theoretical and historical background of the system, a description of the system as such and some first practical experiences. The relationship of the nutrient accounting system with the obligatory financial accounting is discussed and evaluated as crucial. The establishment of conformity of financial and nutrient accounts is an important audit instrument of the nutrient system as a policy instrument. Introduction in practice as a policy instrument will be phased