The software features GAIA

Transcription

1 Gestione Aziendale delle Imprese Agricole INEA the new accounting methodology for business management of farms The software features GAIA - Istituto Nazionale di Economia Agraria

2 Summary Origins and choices The characteristics of the procedure The logic of records Management accounting Data quality control Information flow

3 The premises More needs for managerial skills of farmers Lack of market software products targeted to the overall management of farms Evolutionary dynamics of farms, and increased use of multifunctional activities Claim for software for business management of farms (GAIA)

4 Needs Perform effectively and promptly the institutional tasks of microeconomic surveys Project a software tool to meet the need for simplicity of use required by regular users Adapt the methodology to the rules of statutory accounts and IV EEC Directive and IASB (eg IAS 41) Adopt a comprehensive accounting system of double entry integrated with the traditional setting of the Budget Statement Meet cognitive needs of the agricultural economic research Meet the demand for knowledge of agricultural policies by national governments and regional Implement a data warehouse to extract the information collected quickly and efficiently

5 Objectives Integrate the knowledge needs of the agriculture with those of agricultural statistics Make comparable the economic performance of farms with those of other companies Promote the dissemination of accounting at farm level, encouraging the professional growth of entrepreneurs Find the best match between the requirements of simplicity required by users with those of precision required by accounting rules Expanding the information framework of Italian FADN An efficient system of data collection Create a useful tool for the management of agricultural holdings

6 Integration of information Italian FADN REA (Istat) European FADN Farm Structure Survey (SPA Istat) Business services

7 Recipients of GAIA 1. Technicians of FADN network, to rationally acquire required information from farms statistically representative 2. Farmers that take part or not in FADN to control the farm management 3. Agricultural extension services for the provision of tools for the management consulting farm 4. Agricultural education for training and professional growth of farmers

8 Features Strongly guided structure using the full potential of the Windows environment (user friendly) Full integration of accounting data with farm s technoeconomic information Survey of management events using the administrative facts as a source of primary information Drafting of budget accounting both according to the statutory scheme and that reclassified INEA Flexibility and simplicity in use with the possibility to customize certain features Database compatible with main databases in agricultural sector (statistics and administrative)

9 Operating Environment Development Tools MS Visual Basic 6, for basic module MS Visual Studio.NET, procedures for files management, cost allocation process, quality control, advanced data extraction B.O. Crystal Report XI, reporting ComponentOne, for additional modules Database MS SQL Server 2005/2008: express version for end users, the standard version for regional offices and national database Website Dreamweaver: website of GAIA PHP MySQL: website of italian FADN

10 System resources Hardware configuration compatible computer Intel Pentium Centrino Duo (2.0 GHz), 1 GB of RAM, hard disk with fast access, laser printing, 17-inch monitor Operating environment Windows XP (SP2), NT (SP5), 2000 (SP4), Vista, Windows 7, MS Internet Explorer 7 or Mozilla, Acrobat Reader 5 or higher, Internet connection ADSL (for updates activation)

11 The numbers of GAIA 30 types of accounting records, divided into 80 types of accounting transactions 280 accounts moved directly by user 300 types of agricultural machinery and equipment 70 types of farm buildings 380 plant species and 6800 cultivars 60 species of terrestrial and aquatic animals divided into 100 categories and 290 animal breed 54 types of plant products (primary and processed) 35 types of animal products (primary and processed) 110 categories of technical equipment extra-farms 400 types of government grants shared between investment aid and management aid

12 Logical input 1. Definition of farm context (enterprise farm center sub-farm) 2. Creating and updating of data sheet (direct and / or derived from technical management or accounting) 3. Technical Management of a. farm land (plantations and crops) b. farm labor (household, employee, seasonal worker) c. stores (internal uses of agricultural products and business extra-farm) d. animals (births, dead, slaughtering, entrusting, outstanding bi-monthly) 4. Management Accounting a. income and Expense (with or without VAT, economic and financial, for farm sector) b. Public supports (aid management and investment) c. self-consumption, internal replacement, poultry farming, other financial transactions 5. Year-end accounting transactions a. Gross margins (production processes of plant and animal, farm holidays) b. Development in economy and extraordinary maintenance c. Accounting transactions at year end (accounting provisions, etc.)

13 Sequence input Login to GAIA Farms codes list Farm structures Data sheet technical management handling accounting Costs sharing (gross margins, etc.)

14 Information sources Holding file (paper or electronic) Single application for CAP payment (national and regional paying agencies); Membership application to Rural Development Program VAT records (accountants or assistance center); Registers of fees for direct sales Register of animals Farm logbook Annual production plan of organic farming Inps statement for agricultural labor

15 Management accounting Petty cash book surveys: Incoming and revenues Espenditures and costs Self-consumption and internal replacement Financial transactions Final accounting transactions Records may refer to specific accounting documents (invoices, receipts, contracts, etc..) or other documents (payslips, bank receipts, applications for government grants, logbook, book stall, etc.).

16 The logic of data collection GAIA use double entry method to constantly verify data collection (debits=credits), but the user doesn t need to know the rules, just follow the sequence of data entry in the program. To correctly survey a fact of management it is necessary to have the following basic information: Data Sector of activity (agriculture or related activities) Type of transaction (eg. sale, purchase ) Generic object (eg. agricultural products, expenses of coltures) Specific object (eg. hay, grain, wine, cheese, ) Type of financial variation (eg. cash, bank, )

17 The sequence of data collection Movements in petty cash book are divided in four phases: 1. Type of activity, date and references (heading) 2. Type of object, amount and quantity (first section) 3. Financial modality and amount (second section) 4. Checking and closing (final control) The input window follows this sequence and allows the user to move from one phase to another by pressing a confirmation button (or add) till complete the movement.

18 Report of EU balance sheet

19 Report of INEA balance sheet

20 Report of balance sheet indexes

21 Report of gross margins of crops

22 Quality Control GaiaTest Report List of controls Database GaiaSys

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25 Help Desk

26 Italian FADN website