Controlling jako instrument zrównoważonego rozwoju przedsiębiorstw rolniczych

Farm business represents a particularly complex system. Agricultural production has a significant impact on the natural environment. One can say that it is not easy to meet social expectations related to environment protection with interests of farmers and their families. Sustainable development is the concept, which proposes satisfying the needs and expectations of both sides. In this case, both the determining right objectives and control over their realisation are of great importance. Controlling constitutes the system that might be used for fulfilling these tasks. Unfortunately, there are many problems to solve, when setting up some integrated system of information in Poland is taken into consideration, which result from the lack of developed systems of accounting and evidence at the farm level.