Development of information system for farmer’s farms accounting data processing

Abstract

On the base of analysis scientific publications, Law of Accounting, Business Accounting standards and recommendations, approved by Order of Minister of Agriculture of the Republic of Lithuania, in 2006 it was provided interviewing of leading specialists of Lithuanian Institute of Agrarian economics, Lithuanian Advisory Service and Ministry of Agriculture and in 2007 prepared technical specification of project for improvement of accounting information system (AIS), used for farmer’s farms accounting data processing in Lithuanian Advisory Service. Seeking to evaluate quality of farmers farms accounting data processing technology, in the beginning of 2008 it was prepared system of criteria and indicators, provided questioning of advisors in accounting and, using methods of multi-criteria analysis, calculated common indexes of quality before and after improvement of AIS