Quality of information about cost structure of farm is of high importance when making management and production process improvement decisions. Aggregating and analyzing production process cost information by correct and unified methodology provides possibility of evaluating the structure of expenditures. Moreover, it is possible to identify most important cost positions and get perspective on production process. By collecting and processing data using unified methodology it is possible to conduct comparing evaluation between different farms. This is done to identify the most and less efficient farms, their work methods and cost structure. When developing unified methodology, it is essential to take into account that different farms might use different production systems and structure. When creating revenue and expense calculations, it is essential to receive accurate data. Good quality data is fundamental for receiving good quality and usable results. Precise data accounting is another important factor that ensures good quality of cost calculation. Precise accounting decreases number of cost allocation coefficients used for allocation of cost positions and thus decreasing effect of assumptions on unit production cost calculation. Fixed cost allocation by its nature to divide all costs by farm specializations is the most challenging when calculating unit production cost. In order for calculations to be of good quality, precise data on use of assets, specifics and intensity of farming is necessary. By identifying these indicators it is possible to create maximally precise calculation of unit production cost of beef.

The fastening pace of life is changing Lithuanians’ nutrition habits and the following change turns to be the most favourable for the development of fast food industry. The attitude has a very strong meaning for consumer behaviour. The attitude determines the obtainment and loyalty of consumer product and service. It is significant for marketing specialists to identify the components, which form positive attitude towards service or products. The availability of food is increasing; however, there emerges a lot of fast food, the consumption of which the aggressive advertising is promoting a lot. As in all fields, as well as in the industry of fast food, there are people, who support the following business and there are some against it. The following attitude might be determined by different components, which shape one’s attitude. The research problem: what are the attitude components and how do they evidence in the selection of fast food in Lithuania? The article aim is as following: after having investigated the consumer attitude components to identify their impact on Lithuanian consumer attitude towards fast food. The research object: the impact of Lithuanian consumer attitude on the selection of fast food. For the research completion, the methods of questionnaire survey were applied. The gained research outcome has disclosed that the selection of fast food in Lithuania is determined under hedonistic consumption although, there is present the expression of the cognitive information process between the components of cognition and behaviour.

The paper covers theoretical analysis of the tourism development in rural regions as well as the public administration role in tourism sector management in order to evaluate, plan and maintain tourism resources in the region. In the paper, there is presented a discussion on some proposed methodologies for the tourism structure and resources evaluation, in order to compare attraction potential of territories for the tourism development (competitiveness between regions). The tourism planning and management process should be proceeded at various levels of public administration institutions in order to avoid negative influence from different branches of the economy, preserve nature, historical and cultural heritage, ingeniously and cost-effectively use EU Structural funds and national budget resources for the tourism infrastructure development in order to prevent unwanted competition between local and regional public administrations, stimulating them to act jointly in order to achieve synergy attracting tourists to visit neighbouring regions. How to achieve mentioned goals the questioning of the tourism development experts has been performed, and some results of it are presented in the paper. Conclusions on the performed research and proposed methodologies as well as some suggestions for the better tourism development management at the regional level have been presented.

Land fragmentation is a problem in Europe, and Estonia is not an exception in this respect. Parcel size is widespread characteristic to describe the level of fragmentation. The aim of the study is to find out if there is difference of fragmentation among different groups of landholdings by size. In order to characterise land fragmentation, were calculated the Januszewski and Schmook indexes, average parcel size and average distance from the gravity centre of each landholding to its parcels. Results showed a high level of fragmentation of Estonian agricultural landholdings. There is a high variety of fragmentation inside and among the investigated groups. The average value of Januszewski index for all groups is 0.626, and the average value of Schmook index for all groups is 0.462. The average parcel size for all groups is 7.02 hectares and average distance from the gravity centre of each landholding to its parcels for all groups is 1.57 kilometres.

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