B. Kamphuis, J. Girda, ;. Lei-dlo, T. Hague, and . Kft, An information system for the private farm sector in Hungary, The results of feasibility study, pp.1-17, 1993.

K. J. Poppe, G. Kovács, . Sz, and . Keszthelyi, The Hungarian FADN on the road to the EU: the strategy. Budapest, 1997. 03.15, pp.11-12

V. Istvánné and T. Anita, A mez?gazdasági számviteli információs hálózat (FADN) Magyarországon, el?adás, 1999.

W. H. Greene, Econometric analysis, 1993.

Z. Griliches and V. Ringstad, Economies of scale and the form of the production function: an econometric study of Norwegian manufacturing establishment data, 1971.

R. Gudem and I. Hovland, Influence of Natural Conditions and Production Costs in Agriculture, NILF Notat, 1999.

O. S. Johansen, Informasjon fra Vegdirektoratet. Grunnervervs og eigedomskontoret, Vegdirektoratet, Oslo. 74 s, 1991.

K. Løyland and V. Ringstad, The Gains and Structural Effects of Exploiting Scale-Economies in Specialized Grain Production in Norway, 1999.

M. Moore, Estimating Irrigators' Ability to Pay for reclamation Water, Land Economics, vol.75, pp.562-578, 2000.

, Utsyn over norsk landbruk, 2000.

, Driftsgranskinger for jord-og skogbruk, 1995.

, Driftsgranskinger for jord-og skogbruk, 1980.

L. Norum, Virkninger av fôrkjøp på driftsresultat i jordbruket, pp.306-74, 1974.

V. Ringstad and K. Løyland, The Gains and Structural Effects of Exploiting Scale-Economies in Norwegian Dairy Production, 1999.

S. Sas and . User's-guide, SAS Institute Inc, vol.6, 1996.

T. Woldehanna, A. O. Lansink, and J. Peerlings, Off-farm work decisions on Dutch cash crop farms and the 1992 and Agenda 2000 CAP reforms, Agricultural Economics, vol.22, pp.163-171, 1998.

J. A. Boone, Is the futureprice of fattening pigs a better estimator of expected price than current price? Unpublished, 2000.

F. Fama, Commodity futures prices: Some evidence on forecast power, premiums and the theory of storage, Journal of Business, vol.60, issue.1, 1987.

. Hoogendoorn, Externe verslaggeving in theorie en praktijk, deel 1 en 2. The Hague (in Dutch), 1998. International Accounting Standard Committee, ED65 Agriculture, 2000.

. Lei/cbs, . Land-en, and . Tuinbouwcijfers, , 2000.

L. Lei and . Bericht, The Hague, 2000.

, Waarderings-en rubriceringsvraagstukken in de Agrarische sector, Binternet, 1999.

K. J. Poppe and . Beers, Software for the Dutch FADN as a tool for micro-economic research, PACIOLI 7 -Agenda 2000 and the FADN agenda, 2000.

C. Blanc, A. Blogowski, J. Mathurin, and M. Dehaudt, Agenda 2000: les conséquences de l'accord de Berlin pour l'agriculture française, Notes et Etudes Economiques n°11, pp.33-89, 2000.

P. Bontems and J. C. Bureau, Les paiements directs aux agriculteurs dans l'Union européenne: politique communautaire ou politiques nationales, Economie Rurale n°233, pp.55-61, 1996.

J. P. Butault, Coûts de production, productivité et dégressivité temporelle des aides, INRA Sciences sociales n°6, 1999.

V. Chatellier, La modulation des aides directes à l'agriculture française, INRA Sciences sociales n°5, 2000.

F. Colson and V. Chatellier, La nouvelle réforme de la PAC: baisse modérée des revenus et augmentation des aides directes pour les producteurs de viande bovine, INRA Productions Animales, vol.12, issue.3, pp.171-182, 1999.

, Agenda 2000 -Propositions de la Commission, 1998.

, Commission Européenne, L'agriculture dans l'Union européenne: informations statistiques et économiques 1999, Brussels, 2000.

, CAP reform decisions: impact analyses. Brussels, 2000.

C. Européen, Conseil européen de Berlin: conclusions de la présidence, Brussels, 1999.

J. C. Kroll, Agenda 2000, agriculture, marché et économie: idées fausses et illusions, OCL, vol.5, issue.6, pp.459-467, 1998.

M. Fuentes, La modulation des aides directes à l'agriculture dans le cadre de la réforme de la PAC, 1999.

T. Hemme, H. Brandes, C. Möller, and J. Riedel, Betriebswirtschaftliche Analyse verschiedener Vorschläge zur Prämiendegression im Rahmen der Agenda, Arbeitsbericht 3/98, 1998.

D. Kirschke, M. Odening, R. Doluschitz, T. Fock, K. Hagedorn et al., , 1998.

W. Kleinhanss and D. Manegold, Begrenzung der Transferzahlungen im Rahmen der Agenda 2000 -Ausgestaltungsmöglichkeiten und Wirkungen. Landbauforschung Völkenrode, pp.234-247, 1998.

P. Ocde, , 1998.

, OCDE, Les effets redistributifs du soutien agricole dans quelques pays de l'OCDE. Document de synthèse, 1999.

D. Perraud, L'évolution de la politique agricole allemande'. Notes et Etudes Economiques n°5, pp.7-51, 1997.

J. Bonneviale, R. Jussiau, and E. Marshall, Approche globale de l'exploitation agricole -Comprendre le fonctionnement de l'exploitation agricole: une méthode pour la formation et le développement, INRAP, p.329, 1989.

P. Girardin, Evaluation de la durabilité d'une exploitation agricole au moyen d'indicateurs agro-écologiques, Interactions entre agriculture et environnement -Quels outils de diagnostic? Actes du colloque, pp.58-62, 1997.

P. Girardin and C. Bockstaller, La méthode AGRO-ECO, un tableau de bord agrienvironnemental d'exploitation. Travaux et Innovations, vol.61, pp.18-21, 1999.

R. Gras, Le fait technique en agronomie: activité agricole, concepts, et méthodes d'étude. L'Harmattan Ed, 1989.

E. Landais, Agriculture durable: les fondements d'un nouveau contrat social? Le Courrier de l'environnement -INRA, vol.33, p.11, 1998.

G. Mirchell, PICABUE: a methodological framework for the development of indicators of sustainable development, International Journal of Sustainable Development and Work ecology, vol.2, pp.104-123, 1995.

P. Pointereau and J. , Bochu en collaboration avec TRAME, Dossier: Diagnostic agroenvironnemental d'exploitation -6 outils passés à la loupe, Travaux et Innovations, vol.38, pp.25-37, 1997.

. Solagro, Le diagnostic agri-environnemental pour une agriculture respectueuse de l'environnement -Trois méthode passées à la loupe, Travaux et Innovations, hors série, p.165, 1999.

L. Vilain, De l'exploitation agricole à l'agriculture durable -Aide méthodologique à la mise en place des systèmes agricoles durables, p.155, 1999.

L. Vilain, La méthode IDEA -Guide d'utilisation. Educagri Ed., Dijon, 104 pages, 2000. References Alleblas, Ondernemersdoelstelling en managementniveau in de glastuinbouw. Onderzoekverslag nr. 28. Landbouw-Economisch Instituut, Den Haag, 1987.

I. Bamberger, R. Donckels, and E. Fröhlich, Strategic orientations of small European businesses, 1990.

C. J. Bont, R. De, . Inea, and . De-bordeaux, The RICAs study to install a new generation of statistics, working document: Results of the interviews with stakeholders, Statistics Sweden, 1998.

R. Gasson and A. Errington, The farm family business. CAB International, 290 p, 1993.

B. Kotey and G. G. Meredith, Relationships among owner/manager personal values, business strategies, and enterprise performance', Journal of Small business, vol.35, issue.2, pp.37-64, 1997.

R. B. Robinson and J. A. Pearce, Planned patterns of strategic behaviour and their relationship to business-unit performance, Strategic Management Journal, vol.9, pp.43-60, 1988.

E. M. Rogers, Diffusion of innovations. The free press, 1995.

G. A. Steiner, J. B. Miner, and R. G. Edmund, Management policy and strategy: Text, Readings and Cases. Third Edition, 1986.

N. Taragola, Use of the FADN for modelling relations between management and firm results at Belgian glasshouse holdings. PACIOLI 6, 'Models for data and data for models, pp.128-140, 1998.

N. Taragola and D. Van-lierde, Competitive strategies in the sector of greenhouse tomato production in Belgium. XXIst International Horticultural Congress, Acta Horticulturae, Part, vol.14, pp.149-156, 1998.

D. Van-lierde, N. Taragola, and G. Beers, Process-model and stakeholder-analysis Belgian FADN, Workshop report, pp.79-84, 1996.

D. Van-lierde and N. Taragola, The FADN as instrument for agro-environmental indication, Workshop report PACIOLI VII 'Agenda 2000 and the FADN agenda, 1999.

D. Van-lierde and N. Taragola, De rentabiliteit van het tuinbouwbedrijf in 1998(99), 2000.

D. Van-lierde and N. Taragola, De Belgische tuinbouw in nationaal en Europees perspectief -Deel I: Nationaal perspectief, vol.102, 1998.

D. Van-lierde, N. Taragola, and D. Delattre, Are farms still an agricultural holding if most of their income comes from forestry? Attributes: forestry 4. One legal unit -2 farms Two farms, e.g. with arable production and pigs, merge on paper into one legal entity to comply with environmental regulations. In case this is only a legal construction, and desicion making is separated between the two farms, should we then have one or two farms in the FADN? Attributes: Legal structure, partnership, quota rights, production licences, allocation to entity, sampling frame 5. Two legal units -1 farm: Fiscal/CAP distortion One family farm can be split for tax reasons or to receive quota or premiums into two or three legal units. An example is the Italian dairy farm split into a 'farm' with the cows in the hands of the farmer and a 'farm' owning the buildings and the land in the hands of the mother and son. Another example is the German pig and poultry farm split into two holdings in order to avoid to becoming so large that it is classified as industrial, and thus loosing attractive options in VAT and income tax regulations, De Belgische tuinbouw in nationaal en Europees perspectief -Deel II: Europees perspectief, vol.127, 1999.

, Examples from Switzerland are snow ploughing, B&B (Bed and Breakfast), B2B (Back to Basics, programs with manual work for high level Novartis managers). Or the French Eco-museum. Should these activities be included in the FADN and if no, how should costs be separated (e.g. share of income outside, share of use of machinery, specifity of machinery -can it be used in agriculture, share of financing, is the machinery driver the farmer or a paid worker, share of assets non-farm use, Non-agricultural/non-food activities Some farms have important non-agricultural activities. An example is the Estonian pig farm selling fuel

, In an open discussion the participants concluded that the workshop was very usefull and successfull. It was suggested to organise a PACIOLI 9 which would make a PACIOLI 10

, * Farm accounting: how supports Brussels the farmers decision making. * Follow-up/progress topics PACIOLI 8. * Sampling, weighting and estimation. * Influence of quality of accounting data on decision making. * General analysis of accounting: cash flow, stability, sustainability. * Agri-environmental indicators. * Valuation of intangibles

, * Create FADN vortal in work group sessions on laptop, to make detailed documents available. * Internet technology in data collecting. * Use of FADN data in accession process. * Application of replacement value methods and theoretical work, Company and benchmarking FADN systems. * Meditterean FADNs. * Social security rights on balance sheets

, Contributions to FADN vortal * To bonati@inea.it (and will be hosted by the Commission)

. Denmark-gert-giversen, Danish Agricultural Advisory Centre Udkaersvej 15 8200 Aarhus e-mail: geg@lr.dk Estonia Jaanika Jalast Jäneda Training and Advisor Centre Jäneda, vol.73602

K. Kõiv, J. Training, and A. Centre-jäneda,

F. Bernard and D. , homme ENITA B.P, vol.102

, Gradignan Cedex e-mail: b-delhornme@enitab.fr Vincent Chatellier INRA Rue de la Geraudiere B.P. 71627 44300 Nantes e-mail: vchatel@nantes.inra.fr Germany Hans-Hennig Sundermeier Landwirtsch, Buchführungsverband Lorentzendamm, p.39