ACCOUNTANCY AS TOOL FOR EVALUATION AND MEASUREMENT OF SUSTAINABILITY OF AGRICULTURAL FARMS

Abstract

The chief aim of the study is to determine the basic features of sustainable farming and to determine
ways of measuring it. Measurement and evaluation of sustainable development of farming goes
beyond the traditional date of the accounting system. As shown in the study, the FADN data can be
used for developing certain measures of sustainability on the scale of a single farm, as well as for
analysis and evaluation of a number of farms. On account of the nature of farming production
processes, which involve a variety of natural environment factors, agricultural accountancy provides
a great deal of information that can be used in evaluation of environmental impact of a farm.
Integrated evaluation of sustainability of a farm is comprised of environmental evaluation, social
evaluation, and economic evaluation.