Autore
Scardera, Alfonso

Titolo
Gli strumenti INEA a supporto delle aziende agricole per la gestione delle crisi in agricoltura = The INEA tools for the risk management in the agriculture
Periodico
Economia & diritto agroalimentare
Anno: 2013 - Volume: 18 - Fascicolo: 2 - Pagina iniziale: 225 - Pagina finale: 237

The economic balance is still not widespread among Italian farms and limited mostly to only regulatory obligations and tax and is therefore unlikely to be able to offer crisis management in agriculture. The national panorama offers accounting methodology used in the survey RICA handled by INEA, the complexity of which, however, makes it less suitable for the needs in question. Conversely, the database that results, for completeness, representativeness and level of detail, appears to be the most appro- priate instrument as a benchmark for the assessment of crisis. Other solutions could be offered by an inductive assessment of profitability, such as the standard production and production costs of agricultural production processes. However, the most appropriate instrument is deemed to be the simplified balance prepared by INEA, able to reconstruct the economic and financial situation of farms according to a sim- plified accounting, but at the same time rigorous. Furthermore, it is added to an already existing and consolidated management tools, and policy programming, capable of ensuring the methodological uniformity at Community level and allow the creation of comparative analysis.



SICI: 1970-9498(2013)18:2<225:GSIASD>2.0.ZU;2-7
Testo completo: http://www.fupress.net/index.php/eda/article/download/12960/12279

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