ISHS Acta Horticulturae 135: VII Symposium on Horticultural Economics, XXI IHC
THE 'BUSINESS INFORMATION SYSTEM HORTICULTURE' |
| Author: | M. Spinger |
| Abstract:
The 'Arbeitskreis Betriebswirtschaft im Gartenbau e.V.' was established in July 1957, proposed by the 'Bundes-ministerium für Ernährung, Landwirtschaft und Forsten' (Federal Ministry for Food, Agriculture and Forestry) in order to support the economical advisory service. Until 1972 the 'Arbeitskreis' was financed through a research fund of the 'Bundesministerium'; but to insure continuity in the effort of the 'Arbeitskreis', its constitution was changed into a 'registered association' (eingetragener Verein, e.V.), supported by the Federal Ministry and by the State Agricultural Ministries. Headquater of the 'Arbeitskreis' is at the 'Institute for Horticultural Economics' at the University of Hanover. The Business Information System Horticulture should supply useful facts for the advisors to promote the planning, preparation of decisions and the deviation analysis. Main tasks of the 'Arbeitskreis' are the evaluation, preparation and publication of economical figures. Since 25 years the book-balances of horticultural firms from all over Germany are computerised. With data from all branches of horticulture, the calculations are based on figures from about 3,500 book-balances every year. Data are given anonymous, the 'Arbeitskreis' does not select the firms itself. With these informations it is possible to get a differentiated picture of the economical situation in horticulture. The advisory service, administration, the valuators and different organisations of horticulture and the horticultural enterprises are interested in the calculated economical figures (key figures). Every entrepreneur should understand the necessity of sufficient planning and controll, in order to be prepared for the strong competition and the changes in marketing and regulations. In future, the entrepreneur should not only think about absolute data, but more about the movements and changes in certain parts, which are visible in the key figures. The absolute data do not always show the immediate connections, which determine to a great extend the success of the enterprise. But the key figures render the possibility to discover and examine differences and changes. | |
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