Model proposal for the implementation of the European Union Farm Accountancy Data Network (FADN) system in agricultural managements in Turkey

The need to establish a database for the implementation of the Common Agricultural Policy in the European Union has started to be evident in the 1965s and for this purpose the European Union Farm Accountancy Data Network (FADN) was formed. FADN, is expressed in English as the Farm Accountancy Data Network (FADN). This concept has been translated into Turkish as Çiftlik Muhasebe Veri Ağı (ÇMVA). In Turkey, Farm Accountancy Data Network system had been started to be established years ago, but no exactly result could be obtained. Whereas, this system is important for Turkey and needs to establish for the guidance of agricultural policy. Nowadays, the scope of Farm Accountancy Data Network System, it has been started establishment studies in 12 pilot provinces in Turkey, however, it was observed that the conduct and success of studies required a large-scale cooperation and participation for not being interrupted that without exactly success as in the previous work. In the accounting system implemented in Turkey, a change may be made for the proper use of the data obtained from the FADN system. In this regard, an agriculture-specific accounting system may be needed, in other words, in this study, it is concluded that the uniform accounting plan, which is currently being implemented, may undergo change, or that the necessity of establishing a completely agriculture-specific accounting system may be seen as a need in the near future. However, in order to happen this, farmers need to obtain record-keeping habit and these records should be evaluated by experts or accountants and communicated to the institutions which will make analyzes and evaluations. This work; consists of the following topics; the basic elements of the FADN system, implementation of FADN in the agricultural enterprises within the European Union, the choice of management in the FADN system, FADN applications in the European Union, Farmer Registration System implemented in Turkey (FRS) and its deficiencies, Prospective Benefits of FADN system to Turkey, international accounting standards of FADN system and compliance level with Turkish tax norms, Farm Accounting Data Network (FADN) installation model, model implementation processes, model inventory operations, model accounting procedures, FADN system account plan, FADN system outputs, expense, costs, income and gross income and Standard Output (SO) calculation method, preparation of financial statements of real agricultural enterprises.