Innovation in the Belgian Farm Accountancy Data Network: Development of a computerized information model

Dirk Van Lierde, Nicole Taragola

    Onderzoeksoutput: Hoofdstuk in Boek/Rapport/CongresprocedureBijdrage aan een boek/anthologiepeer review

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    In the Belgian FADN a lot of data are collected at agricultural and horticultural holdings. The associated farmers are not only gathering economic but also technical data which are periodically registered by the accountants of the provincial offices of the institute. At the end of each financial year the accounts are closed and the different figures needed for establishing the individual results of the farm are written down on file sheets and sent to the central office in Brussels for encoding and data processing. After running a control program the final data are recorded on magnetic tapes.

    A great disadvantage of the actual system is that a lot of detailed information is only available in the documents of the accountants but not in the central office, which makes it impossible for the different users of the FADN to have access to the data.

    At the moment the accounts of the Belgian FADN are global accounts, only allowing to calculate a global financial result of the farm. At agricultural farms the gross margins of the different products are calculated, in horticulture however this is not the case. However more and more farmers prefer to have more detailed results and there is a growing demand for cost price calculation.

    During last years environmental problems have become a topical matter in Belgium. The growth in regulatory measures will increase the need of information on this subject. This will require additional record keeping and the development of environmental accounting.

    In order to meet the growing need of accurate and up-to-date information a computerized information model is developed integrating financial, technical and environmental data. Important objectives of the new system are improvement of the data (high quality and up-to-date) and an increase of the use of the data. An important requirement of the new system is that there can be worked in a cost effective way.

    Oorspronkelijke taalEngels
    TitelWorkshop report PACIOLI 3: "Need for change"
    EditorsGeorge Beers, Krijn Poppe
    Plaats productieDen Haag, Nederland
    UitgeverijLEI, part of Stichting Landbouwkundig Onderzoek (DLO foundation)
    PublicatiestatusGepubliceerd - mrt.-1996
    EvenementPACIOLI 3, Need for Change - Maidstone , Verenigd Koninkrijk
    Duur: 18-mrt.-199620-mrt.-1996

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