Araştırma Makalesi
BibTex RIS Kaynak Göster

Agricultural Investment Accounting: A Case Study of an Enterprise in The Thrace Region

Yıl 2023, Cilt: 6 Sayı: 5, 594 - 603, 01.09.2023
https://doi.org/10.47115/bsagriculture.1339319

Öz

This article provides an in-depth examination of the investment process within the agricultural sector, focusing on A Birlik, a significant agricultural enterprise in the Thrace region. The study explores how A Birlik makes investment decisions, the types of investments it undertakes, and the impact of these investments on its operations and sustainability. A critical component of this research is the role of agricultural investment accounting in enabling A Birlik to make informed financial decisions, accurately evaluate investment feasibility, and optimize resource allocation for long-term economic and environmental sustainability. The research also considers how geographical conditions, technological developments, market dynamics, and competition influence agribusiness investment decisions. The findings from this study aim to enrich the existing literature on agricultural investments and offer valuable insights for practitioners, policymakers, and stakeholders in the agricultural sector. The article underscores the need for continuous adaptation and innovation in business practices within the agricultural sector.

Kaynakça

  • Acar M. 2003. Tarımsal işletmelerde finansal performans analizi. Erciyes Üniv İkt İdar Bilim Fak Dergi, 20: 21-37. Asadzadeh A, Sikder SK, Mahmoudi F, Kötter T. 2014. Assessing site selection of new towns using topsis method under entropy logic: A case study: New towns of Tehran metropolitan region (TMR). Environ Manag Sustain Devel, 3(1): 123.
  • Belhadi A, Kamble SS, Mani V, Benkhati I, Touriki FE. 2021. An ensemble machine learning approach for forecasting credit risk of agricultural SMEs’ investments in agriculture 4.0 through supply chain finance. Ann Oper Res, DOI: 10.1007/s10479-021-04366-9.
  • Bodie Z, Kane A, Marcus A. 2014. Ebook: Investments-global edition: McGraw Hill, Dunfermline, UK, pp: 2433.
  • Bouri E, Gupta R, Wang S. 2022. Nonlinear contagion between stock and real estate markets: International evidence from a local Gaussian correlation approach. Int J Finance Econ, 27(2): 2089-2109. DOI: 10.1002/ijfe.2261.
  • Cheng F, Lin M, Yüksel S, Dinçer H, Kalkavan H. 2021. A hybrid hesitant 2-tuple ivsf decision making approach to analyze PERT-based critical paths of new service development process for renewable energy investment projects. IEEE Access, 9: 3947-3969. DOI: 10.1109/Access.2020.3048016.
  • Di Matteo F, Schoneveld G. 2016. Agricultural investments in Mozambique: An analysis of investment trends, business models and social and environmental conduct (Working Paper No. 201). Center for International Forestry Research, Bogor, Endonezia, pp: 28.
  • Gedik T. Akyüz K. Akyüz İ. 2005. Yatırım projelerinin hazırlanması ve değerlendirilmesi iç karlılık oranı ve net bugünkü değer yöntemlerinin incelenmesi. Zonguldak Karaelmas Üniv, Bartın Orman Fak Derg, 7: 51 – 61.
  • Graham A. 2019. Canadian public-sector financial management. Queen’s School of Policy Studies, Canada, Ottava, 3rd ed., pp: 523.
  • Janoschka M, Alexandri G, Ramos HO, Vives-Miró S. 2020. Tracing the socio-spatial logics of transnational landlords’ real estate investment: Blackstone in Madrid. European Urban Regio Stud, 27(2): 125-141. DOI: 10.1177/0969776418822061.
  • Kadigi RM, Kashaigili JJ, Sirima A, Kamau F, Sikira A, Mbungu W. 2017. Land fragmentation, agricultural productivity and implications for agricultural investments in the Southern Agricultural Growth Corridor of Tanzania (SAGCOT) region, Tanzania, pp: 27.
  • Kalinina O, Buniak V, Golubnichaya G, Kapustina I. 2019. Economic features of investment nature of energy-saving projects in Russia. E3S Web Conf, 110: 9. DOI: 10.1051/e3sconf/201911002089.
  • Li Z, Madanu S. 2009. Highway project level life-cycle benefit/cost analysis under certainty, risk, and uncertainty: methodology with case study. J Transport Eng, 135(8): 516-526.
  • Mulska O, Kloba T. 2021. Decomposition of financial capacity of ukrainian households in the conditions of changing economic environment: Regional Section. Three Seas Econ J, 2(3): 68-77.
  • Reilly FK, Brown KC. 2011. Investment analysis and portfolio management. South Western Cengage Learning, Mason, US, pp: 1057.
  • Ruegg R, Marshall H. 2013. Building economics: theory and practice. Springer, New York, US, pp: 485.
  • Shafiee M, Alghamdi A, Sansom C, Hart P, Encinas-Oropesa A. 2020. A through-life cost analysis model to support investment decision-making in concentrated solar power projects. Energies, 13(7): 1553.
  • Silva CSJ, Oliveira AD, Rezende JLP, Mello JM, Scolforo JRS. 2012. Economic feasibility and rotation age for stands of candeia (Eremanthus erythropappus). Cerne, 18: 695-706.
  • Tiwari AK, André C, Gupta R. 2020. Spillovers between US real estate and financial assets in time and frequency domains. J Property Invest Finance, 38(6): 525-537. DOI: 10.1108/JPIF-08-2019-0110.
  • Trianni A, Cagno E, Marchesani F, Spallina G. 2017. Classification of drivers for industrial energy efficiency and their effect on the barriers affecting the investment decision-making process. Energy Efficiency, 10(1): 199-215. DOI: 10.1007/s12053-016-9455-6.
  • Valencia WA, Marín Chávez OC, Lara Carhuancho MG. 2020. Investment projects: definition from the process perspective. Cuadernos de Administración, 36(66): 161-171.
  • Vorley B, Cotula L, Chan MK. 2012. Tipping the Balance: Policies to shape agricultural investments and markets in favour of small-scale farmers. Oxfam, Maiduguri, Nigeria, pp: 88.
  • Zhang D, Cai J, Liu J, Kutan AM. 2018. Real estate investments and financial stability: evidence from regional commercial banks in China. European J Finance, 24(16): 1388-1408. DOI: 10.1080/1351847X.2016.1154083.
  • Zis T, Angeloudis P, Bell MG, Psaraftis HN. 2016. Payback period for emissions abatement alternatives: role of regulation and fuel prices. Transport Res Record, 2549(1): 37-44.
Yıl 2023, Cilt: 6 Sayı: 5, 594 - 603, 01.09.2023
https://doi.org/10.47115/bsagriculture.1339319

Öz

Kaynakça

  • Acar M. 2003. Tarımsal işletmelerde finansal performans analizi. Erciyes Üniv İkt İdar Bilim Fak Dergi, 20: 21-37. Asadzadeh A, Sikder SK, Mahmoudi F, Kötter T. 2014. Assessing site selection of new towns using topsis method under entropy logic: A case study: New towns of Tehran metropolitan region (TMR). Environ Manag Sustain Devel, 3(1): 123.
  • Belhadi A, Kamble SS, Mani V, Benkhati I, Touriki FE. 2021. An ensemble machine learning approach for forecasting credit risk of agricultural SMEs’ investments in agriculture 4.0 through supply chain finance. Ann Oper Res, DOI: 10.1007/s10479-021-04366-9.
  • Bodie Z, Kane A, Marcus A. 2014. Ebook: Investments-global edition: McGraw Hill, Dunfermline, UK, pp: 2433.
  • Bouri E, Gupta R, Wang S. 2022. Nonlinear contagion between stock and real estate markets: International evidence from a local Gaussian correlation approach. Int J Finance Econ, 27(2): 2089-2109. DOI: 10.1002/ijfe.2261.
  • Cheng F, Lin M, Yüksel S, Dinçer H, Kalkavan H. 2021. A hybrid hesitant 2-tuple ivsf decision making approach to analyze PERT-based critical paths of new service development process for renewable energy investment projects. IEEE Access, 9: 3947-3969. DOI: 10.1109/Access.2020.3048016.
  • Di Matteo F, Schoneveld G. 2016. Agricultural investments in Mozambique: An analysis of investment trends, business models and social and environmental conduct (Working Paper No. 201). Center for International Forestry Research, Bogor, Endonezia, pp: 28.
  • Gedik T. Akyüz K. Akyüz İ. 2005. Yatırım projelerinin hazırlanması ve değerlendirilmesi iç karlılık oranı ve net bugünkü değer yöntemlerinin incelenmesi. Zonguldak Karaelmas Üniv, Bartın Orman Fak Derg, 7: 51 – 61.
  • Graham A. 2019. Canadian public-sector financial management. Queen’s School of Policy Studies, Canada, Ottava, 3rd ed., pp: 523.
  • Janoschka M, Alexandri G, Ramos HO, Vives-Miró S. 2020. Tracing the socio-spatial logics of transnational landlords’ real estate investment: Blackstone in Madrid. European Urban Regio Stud, 27(2): 125-141. DOI: 10.1177/0969776418822061.
  • Kadigi RM, Kashaigili JJ, Sirima A, Kamau F, Sikira A, Mbungu W. 2017. Land fragmentation, agricultural productivity and implications for agricultural investments in the Southern Agricultural Growth Corridor of Tanzania (SAGCOT) region, Tanzania, pp: 27.
  • Kalinina O, Buniak V, Golubnichaya G, Kapustina I. 2019. Economic features of investment nature of energy-saving projects in Russia. E3S Web Conf, 110: 9. DOI: 10.1051/e3sconf/201911002089.
  • Li Z, Madanu S. 2009. Highway project level life-cycle benefit/cost analysis under certainty, risk, and uncertainty: methodology with case study. J Transport Eng, 135(8): 516-526.
  • Mulska O, Kloba T. 2021. Decomposition of financial capacity of ukrainian households in the conditions of changing economic environment: Regional Section. Three Seas Econ J, 2(3): 68-77.
  • Reilly FK, Brown KC. 2011. Investment analysis and portfolio management. South Western Cengage Learning, Mason, US, pp: 1057.
  • Ruegg R, Marshall H. 2013. Building economics: theory and practice. Springer, New York, US, pp: 485.
  • Shafiee M, Alghamdi A, Sansom C, Hart P, Encinas-Oropesa A. 2020. A through-life cost analysis model to support investment decision-making in concentrated solar power projects. Energies, 13(7): 1553.
  • Silva CSJ, Oliveira AD, Rezende JLP, Mello JM, Scolforo JRS. 2012. Economic feasibility and rotation age for stands of candeia (Eremanthus erythropappus). Cerne, 18: 695-706.
  • Tiwari AK, André C, Gupta R. 2020. Spillovers between US real estate and financial assets in time and frequency domains. J Property Invest Finance, 38(6): 525-537. DOI: 10.1108/JPIF-08-2019-0110.
  • Trianni A, Cagno E, Marchesani F, Spallina G. 2017. Classification of drivers for industrial energy efficiency and their effect on the barriers affecting the investment decision-making process. Energy Efficiency, 10(1): 199-215. DOI: 10.1007/s12053-016-9455-6.
  • Valencia WA, Marín Chávez OC, Lara Carhuancho MG. 2020. Investment projects: definition from the process perspective. Cuadernos de Administración, 36(66): 161-171.
  • Vorley B, Cotula L, Chan MK. 2012. Tipping the Balance: Policies to shape agricultural investments and markets in favour of small-scale farmers. Oxfam, Maiduguri, Nigeria, pp: 88.
  • Zhang D, Cai J, Liu J, Kutan AM. 2018. Real estate investments and financial stability: evidence from regional commercial banks in China. European J Finance, 24(16): 1388-1408. DOI: 10.1080/1351847X.2016.1154083.
  • Zis T, Angeloudis P, Bell MG, Psaraftis HN. 2016. Payback period for emissions abatement alternatives: role of regulation and fuel prices. Transport Res Record, 2549(1): 37-44.
Toplam 23 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Tarımsal Yapılar
Bölüm Research Articles
Yazarlar

Mehmet Hüseyin Yüce Bu kişi benim 0009-0002-5385-7131

Aysun Atagan Çetin 0000-0001-7588-1322

Yayımlanma Tarihi 1 Eylül 2023
Gönderilme Tarihi 8 Ağustos 2023
Kabul Tarihi 1 Eylül 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 6 Sayı: 5

Kaynak Göster

APA Yüce, M. H., & Atagan Çetin, A. (2023). Agricultural Investment Accounting: A Case Study of an Enterprise in The Thrace Region. Black Sea Journal of Agriculture, 6(5), 594-603. https://doi.org/10.47115/bsagriculture.1339319

                                                  24890