DONO Gabriele
(syllabus)
ASSESSING THE RESULTS OF FARMS THE FARM AND ITS TYPOLOGIES. Introduction. Classifications of production factors used by the farm. The capital of traditional in economic analysis of the farm. - Land Capital - Financial Capital. Labor. Main Taxes and Dues paid in Agriculture - Income tax. - Additional income tax - Value Added Tax (VAT) - Municipal Own Tax (IMU) - Regional Tax on Productive Activities (IRAP) Concluding remarks
THE EVALUATION OF THE ECONOMIC RESULTS OF THE FARM WITH THE APPROACH OF THE FINANCIAL STATEMENTS FINANCIAL STATEMENTS INCOME STATEMENT. BALANCE SHEET. The Active of the Balance Sheet - The working capital - The Fixed Capital - The Passive of the Balance Sheet - The Capital Minority - The Net Capital - The assessment of the capital invested. - The determining of depreciation - The change in the balance sheet during the year administration.
THE INCOME STATEMENT. - The Saleable Production - The Integrations and the Public Payments - The Variable Costs, Value Added and Gross Revenue. - The Fixed Costs and EBITDA. - Operating Income - Economic Results of non-typical activities - Economic Result of extraordinary activities - Net Income - Summarizing remarks
PROFITABILITY THE FARM. - The assessment of profitability with the estimate of income from capital - The assessment of profitability with the estimate of labor income
- An economic analysis of the single activities carried out by the farm.
THE ECONOMIC SITUATION AND FINANCIAL IN A HAZELNUTS FARM Introduction. - The plots of the farm. - Implants arboreal farm. - The buildings and the land improvements. - The driving and operating machinery. - The available family labor. - The Economic Report. - The Balance Sheet. - The Income Statement - The remuneration to the factors provided by the entrepreneur and his family. - The ratio analysis of the hazelnut farm.
- An economic analysis of the single activities of the farm.
(reference books)
Lecture notes by the teacher: Gabriele Dono, 2019, Farm Economics (AY 2019-2020)
|