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• THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS

  24-33

  Elvira Böcskei

  Nikolett Sereg

  Views:

  420

  It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information system on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?

• Agricultural Insurance Market a New Solution of Marketing and Environment Protection

  125-133

  Attila Szakács

  Zsolt Szakács

  Views:

  130

  The agricultural mitigation fund operating deficit expanded in 2012 to a price support for agricultural insurance business helped construct. (Figure 1). The legislai on aims to provide a wide range of farmers’ risk community to organize and strengthen the aff ected self-care responsibility. The new extended two-level agricultural risk management system in 2012 and 2013 were not used in the full amount. Further disseminai on of this 2014 novel possibility of a major issue in the insurance market. We have to examine how market pari cipants are informed and how to better disseminate of marketing solutions?

• Licensed traditional small-scale producer or food processing? – The situation in Vojvodina

  202-207

  Hajnalka Kovács Sárkány

  Vilmos Kovács

  Views:

  126

  World tendency is that the food production is concentrating (although the animal husbandry practices in family farms relatively high yet in Vojvodina). Meanwhile there is a demand for such food products that are not uniform, which are special, local specialties. In the case of such products the higher price level is also achievable. Agricultural producers with low educational level in Vojvodina that are sidelined from industrial production, which yet – by the way – knows the food processing technics from their ancestors, the primary food processing could be mean a good alternative to supplement their income, of course besides appropriate authority control. The relation between the agricultural product prices and the food prices is very loose nowadays; the agricultural product prices do not have significant effect on the product prices. Food vendors can make higher profit then food manufacturers or their primary commodity manufacturers (Buday-Santha, 2011). The producers could be used this market gap in order to create a more livable area for themselves. As Mrs. Szörényi (2011) stated, the economically sustainable rural area is feasible among others with increasing of income generation. However despite to that the Vojvodian rural area and the Serbian legislation do not recognize sufficiently the concept of primary food manufacture. Agricultural actors unexperienced in the field of food safety are found difficult to cope with this situation. As long as they want to sell their products in processed form (not dairy product), in that case they have to establish a food processing plant. In order to resolve this, the Hungarian primary food manufacture regulation could be a good example, which involves the relevant regulations related to control and taxes too.