Ūkininkų ūkių veiklos apskaitos tvarkymo proceso optimizavimas

Centralised form of accounting data processing it was strictly and reasonably criticized twenty years before. Taking into account lack of possibilities for farmers to provide accounting data processing by themselves and rapid development of information and communication technologies in providing of accounting dala transference not only inside institution, but and to other institutions, very important research of possibilities of optimisation of accountsiig data processing in inter-institutional level. In this paper, using monographic, comparison, interviewing, summarising and other scientific research methods, it was provided analysis of reasons, stimulating farmers to apply for accounting data processing to Lithuanian Advisory Service, to define the main stages of process of centralised accounting data processing and determined technical and organisational presumptions for perfection of centralised farmers farms accounting data processing in Lithuanian Advisor)' Service. On the base of provided research there were prepared following short term period suggestions: development of information and communicaiion infrastructure for inter-institutional accounting data transference in afro-business sector and creation of interface in accounting information system of Lithuanian Advisory Service, allowing farmers to put some accounting data by themselvesVytauto Didžiojo universitetasŽemės ūkio akademij