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

Resumen

crucial importance for corporate activity analysis performance and management decision-making.Object of the study ? to establish shortages of information supply in agricultural enterprise performanceanalysis process and to make proposals to address them. To clarify these issues, this paperdiscusses the sources of information and analyses the companies' ability to collect the required informationin computer databases. The study is based on the scientific literature analysis, systematizationand aggregation methods. The study elucidated the reasons for insufficiently effective use ofinformation systems in agricultural enterprises, selected basic computerized accounting softwareevaluation criteria. Studies have demonstrated that proper selection of computerized accountingprograms allow computer databases to accumulate the necessary information and automatically calculatethe indexes required for company evaluation. In addition, attention is given to the shortage ofquality of external information required for the analysis of the company's activities. Lithuania hasnot yet developed information systems providing summary information on the activities of agriculturalenterprises and the results.JEL Codes: L63, M41, O12.