Bestuursrekeningkunde as basis vir 'n inligtingstelsel vir opkomende appelprodusente : 'n gevallestudie

Abstract

As in many developing countries, agricultural development is a vital engine for growth, development and prosperity in South Africa. However, the current agricultural development in South Africa is at the crossroads, and urgent development of Black empowerment projects is necessary to ensure skilled farmers who can make a positive contribution to the viability of this industry. Few Black empowerment projects exist in South Africa of which very few are successful. The objective with the study was to establish a workable system driven by information and management principles that enables the farmer to identify threats and opportunities in time. Research on historical projects have been done and compared to the project that has been used for the purpose of this study. This project's system has been tested and compared to theoretical views on information and management principles. This project's system has been developed and implemented over a period of 4 years and is compared to systems in the surrounding area to ensure that the information generated are useful to the farmer. In conclusion the contribution of information systems to the profitability of agricultural projects has been evaluated. It shows that projects benefit from the presence of information systems, which are backed by management accounting principles.