Treatment of other gainful activities and marketing costs according to various FADN regulations

Ivanović, Sanjin and Vasiljević, Zorica and Subić, Jonel (2020) Treatment of other gainful activities and marketing costs according to various FADN regulations. In: IX International Symposium on Agricultural Sciences "AgroReS 2020". Faculty of Agriculture, University of Banja Luka, Banja Luka, pp. 218-229. ISBN 978-99938-93-65-3

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Abstract

FADN accounting system is specific because it covers not only regular activities in agricultural production but also other gainful activities (OGA) and some technical indicators. The goal of this paper is to present recording of OGA throughout different FADN regulations. Besides, the goal is to present recording of marketing (sales) costs in FADN methodology (related not only to agricultural products but also to products gained through processing activities). To clarify the issue, authors compared methodological approaches presented in the following EU regulations – 868/2008, 385/2012 and 2015/220. It has been determined that there are not significant differences between given regulations in terms of recording marketing costs, whereas in newer regulations much more attention is paid to OGA. New research should be directed to a more detailed analysis of costs related to OGA. Comparing to an average farm in the EU, farms in Serbia should increase participation of OGA in total output.

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