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  • Foreign trade possibilities of the Fruit – Vegetable sector in the future
    102-112
    Views:
    88

    Hungary can be considered as a small, open economy, therefore the domestic market doesn’t provide enough possibility to sell the grown and produced agricultural products, exportation is vital. In the year of 2010 Hungary had trading activity on the field of agricultural products with 151 countries, which has grown to 164 countries by 2013. According to the Strategy of the Fruit- Vegetable Sector the production target is 3,5 million tons for the year of 2020. This target has already been reached in 1990, since then the average production is 2 – 2,5 million tons yearly. We can increase our foreign trade only if the properly classified, carefully packed products can be delivered in the requested quality on the contracted time. Perhaps this is the most sensitive territory where the Hungarian producers are falling back from the international trends. Due to the lack of cash and capital the technological and technical development of the is missing, the trade channels are getting more and more narrow, which will lead to loosing of the market. Nowadays the main problem of the Hungarian Vegetable-Fruit sector is the diminishing quantity of marketable goods, despite of the fact, that the sector could remain a net exporter. The presence of the black market is overwhelming in Hungary which makes the sector vulnerable and hard to regulate. Despite of several good examples and successful enterprises it is still true that the majority of the producers are lacking the needed technological, marketing, management and trade knowledge. They insist on using their obsolete methods, and not willing to learn and change. There is a problem in the forecast of the expected yield. The Vegetable-Fruit sector is the
    most export driven part of the Hungarian agricultural sector as it is selling more than the 50% of all production abroad. In order to be sustain this share it would be fruitable to have a more favorable tax policy and the revision, cancellation of the „Primary producer” system. In each case the main problem is that there is no common base and trust between the trader, producer and management. This is why it might happen that a member of the TÉSZ is willing to sell his product outside the system, because this way he thinks to have safe income. As the organization doesn’t have a safe base of products for sale they can not develop the market and if they have no safe market, due to the missing trust there will be no safe base of products for sale, and the circle is closed and the whole problem starts again.

  • The Responsibility of Accounting Service Providers
    144-152
    Views:
    130

    It is a natural demand in each sector of economy to recognise the errors which threaten effective and produci ve operai on, to disclose cause and eff ect relai onships, to draw the lessons and define responsibility. In stagnai ng economy and crisis period the tendencies searching responsible are fastening, the complex examinai on of the scope of the problems are mostly failed to come about, at er marking and proclaiming the scapegoat only partial solutions born, and because of different interest a signifi cant number of problems remain unsolved. Arising positive effects on the level of macroeconomy in some cases exert negative influence to microsphere, so during searching for solutions – besides analysing processes - it is inevitable to examine also their generated, sometimes cumulating effects. Spreading criticism in the last periods blamed bureaucracy, accounting service system and its forecasi ng ability to explain low level of economic growth. Finding way-out methods are aimed at the question if it is possible that – besides reduci on of bureaucracy - accountancy has an implement system which - above micro level line – can indicate approaching crisis also on the field of macroeconomy with more speed and effectiveness, giving enough i me and space for interveni on opportunii es. Approaches may start from numerous aspects, my study examine a possible part and some of its components.