Objectif In Denmark, France, the Netherlands and the United Kingdom information about actual costs and earnings of the fishing vessels is available in a more or less detailed way. However, these figures are not comparable because they are calculated with different methods. Harmonisation in the calculation of costs, earnings and profitability figures for the different fleets of the 4 countries could accelerate the development of sectoral fleet models. In addition, it is known that different national conditions for financing a vessel, the interest rates, legal regulations for depreciation and tax regulations play an important role in the private economic profitability of the fleet and subsequently in the fisherman's behaviour and investment decisions. It is the aim of the study to standardize the calculations of costs and earnings for fishing vessels in the 4 countries and to describe the effects of EC measures and tax regulations etc on actual profits and incomes of the fishermen in the past years. Costs and earnings of an enterprise, in this instance fishing vessels in Denmark, France, the Netherlands and the United Kingdom finally result in the figure on the bottom line, net profit of the enterprise. One of the problems in economic science is that there are different definitions for the same important terms, like net profit. In this study net profit is the balance that remains after deducting all costs of production factors. This includes labour of the skipper-owner and a full reward (interest) of the capital invested. In practice owners of fishing enterprises will be provided by another concept of profit, the profit or loss calculated for tax purposes. Differences with the economic profit mainly occur with regard to depreciation, interest and labour costs of the owner. Economic profit alone does not have one clear definition. There are several alternatives especially regarding depreciation and interest imputation. The depreciation system applied in this study is based upon the replacement cost. This means that annual savings for a new vessel will be sufficient to acquire a new vessel at current building price taking into account a period of 25 years. In practice fishing vessels may be in operation during 50 years. The profit concept defined in this study results from clear assumptions which should be kept in mind when interpreting the profit amount. Beyond this it has to be considered that the profit level will be a minimum level in many cases as there might be nonregistered earnings. It is a valuable result of this study that costs, earnings and profits of fishing vessels in 4 countries have been brought together into one uniform calculation and presentation method. This does not need to be a final result. These cost and earnings data may be inputs for economic models which exist or are being developed. As such, this study may fill the lack of data which usually exists in feeding these models.To ensure uniformity and value of the study, each participant will include as a minimum the following elements: the main sea fishery of the country; sufficient participating vessels to give a representative sample so enabling the calculation of the results for the whole sector; data on gross revenues, repairs, insurance, labour and social insurance, costs of fuel, ice and other operating costs collected per vessel; the number of owners of each vessel noted to enable the value of unpaid labour to be calculated and the number of paid fishermen must be available to calculate earnings per crew member; main characteristics of each vessel (length, age, horsepower, gross tonnage) must be collected to enable a uniform classification of vessels and the possible calculation of depreciation; the type of fishery(ies) in which the vessel was involved; and national legal regulations for depreciation, tax payments etc. The expected results are: mean figures of gross revenues, costs and net profit per vessel by different classifications; profitability ratios for vessels of different sizes and for different kinds of fisheries from a private and social point of view; the aggregation of these figures for the whole sector (this will be an important contribution to the sectoral models mentioned above); and a survey of tax regulations etc in the 4 countries and their influence on costs and earnings of the vessels. Champ scientifique agricultural sciencesagriculture, forestry, and fisheriesfisheriessocial sciencessociologygovernancetaxationsocial scienceseconomics and businessbusiness and managementemploymentengineering and technologyenvironmental engineeringenergy and fuels Programme(s) FP2-FAR - Community research and coordination programmes (EEC) in the fisheries sector, 1988-1992 Thème(s) Data not available Appel à propositions Data not available Régime de financement Data not available Coordinateur Landbouw Economisch Instituut (LEI) Contribution de l’UE Aucune donnée Adresse Conradkade 175 2517 CL Den Haag Pays-Bas Voir sur la carte Coût total Aucune donnée Participants (3) Trier par ordre alphabétique Trier par contribution de l’UE Tout développer Tout réduire DIFER-DANISH INSTITUTE OF FISHERIES ECONOMICS RESEARCH Danemark Contribution de l’UE Aucune donnée Adresse Esbjerg Voir sur la carte Coût total Aucune donnée IFREMER - INSTITUT FRANÇAIS DE RECHERCHE POUR L'EXPLOITATION DE LA MER France Contribution de l’UE Aucune donnée Adresse Rue Jean-Jacques Rousseau 155, Technopolis 40 92138 ISSY LES MOULINEAUX Voir sur la carte Coût total Aucune donnée SEA FISH INDUSTRY AUTHORITY Royaume-Uni Contribution de l’UE Aucune donnée Adresse Edinburgh Voir sur la carte Coût total Aucune donnée
