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NIBIO Brage
Report . 2022
Data sources: NIBIO Brage
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Økonomisk resultat i jordbruket. Forskjeller i praksis og resultat mellom skatte- og driftsregnskap

Authors: Berger, Marius; Haukås, Torbjørn; Vasseljen, Jostein; Kirsanova, Elena;

Økonomisk resultat i jordbruket. Forskjeller i praksis og resultat mellom skatte- og driftsregnskap

Abstract

Det er gjennomført en sammenligning mellom resultat i skatteregnskap og drifts-regnskap, ved bruk av data fra driftsgranskingene i jordbruket, for perioden 2016 til 2020. Med unntak av driftsformen melk var resultatet i skatteregnskapet høyere enn resultatet i driftsregnskapet. Resultatene viser at det er liten forskjell dersom man ser på et stort antall bruk. For mindre grupper når det gjelder driftsform, region og størrelse, er forskjellene større, og det er stor variasjon og høyt standardavvik. På enkeltbruk kan det derfor være stor forskjell mellom resultat i skatteregnskapet og driftsregnskapet. Økonomisk resultat i jordbruket vurderes ut ifra type produksjon og arbeidsinnsats. Denne informasjonen foreligger ved bruk av driftsregnskap, men ikke gjennom bruk av informasjon fra skattedokumenter.

Country
Norway
  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green