Management Theory and Studies for Rural Business and Infrastructure Development, Volume 35, Number 4

Provision of information for process of analyses of activity of agricultural enterprisers: sources and measures

Gražina Masionytė


A reliable and detailed accounting information supply to the agricultural companies is of
crucial importance for corporate activity analysis performance and management decision-making.
Object of the study – to establish shortages of information supply in agricultural enterprise performance
analysis process and to make proposals to address them. To clarify these issues, this paper
discusses the sources of information and analyses the companies' ability to collect the required information
in computer databases. The study is based on the scientific literature analysis, systematization
and aggregation methods. The study elucidated the reasons for insufficiently effective use of
information systems in agricultural enterprises, selected basic computerized accounting software
evaluation criteria. Studies have demonstrated that proper selection of computerized accounting
programs allow computer databases to accumulate the necessary information and automatically calculate
the indexes required for company evaluation. In addition, attention is given to the shortage of
quality of external information required for the analysis of the company's activities. Lithuania has
not yet developed information systems providing summary information on the activities of agricultural
enterprises and the results.

JEL Codes: L63, M41, O12.

Keyword(s): analysis, accounting, sources of information, information systems, databases, programs

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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355

This journal is published under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License. Responsible editor: Dr Audrius Gargasas.