In Austrian agriculture, the integration of controlling practices varies greatly depending on the size of the farm. Large agricultural enterprises rely on comprehensive controlling systems that not only increase efficiency, but also enable flexible adaptation to new conditions. In contrast, smaller and medium-sized farms often neglect the systematic use of controlling tools. The economic success is recorded using traditional and modern accounting methods, including the profit and loss account and the cash flow statement. External influences such as climate change, market volatility and political framework conditions have a significant impact on agricultural production. Despite the existing challenges, there are many opportunities to improve farm management, for example by implementing smart farming technologies, expanding into direct marketing and adapting to ecological and market-specific changes. Farmers are increasingly willing to adapt innovative techniques in order to proactively prepare for the future. Specialized cultivation methods such as arable farming rely primarily on extensive strategic planning. In contrast in vegetable growing, the focus is on monitoring liquidity and continuous market observation, while in livestock farming, internal cost assessments and efficiency analyses are carried out above all. The use of specific financial indicators also varies between the different types of agricultural operations. The determination of profits in agricultural businesses, which has a significant influence on the availability of financial data, is carried out using various methods that vary depending on the size and structure of the business. The most common methods include full flat rate calculation, partial flat rate calculation, cash basis accounting and double-entry accounting. Full flat rate accounting, based on unit values, is used most by smaller businesses in order to minimize the administrative burden. Larger businesses often rely on double-entry accounting, which enables detailed and accurate recording of all business transactions. This method provides comprehensive information on the financial situation of the business and supports the planning, management and control of operational activities.
Optimierung der betrieblichen Effizienz und nachhaltigen Entwicklung in der österreichischen Landwirtschaft durch Controlling
Spieler, C. (Author). 2024
Student thesis: Bachelor's Thesis