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The objective of the trial is to compare fattening performance, slaughter results and meat quality of bulls from international cattle breeds with local Hungarian breeds fattened under the same conditions. Altogether 62 growing bulls -Angus, Charolais, Holstein, Hungarian Grey, Hungarian Simmental, Charolais × Hungarian Grey -were fattened in small groups. The daily gain varied from 897 (Hungarian Grey) to 1 240 g/day (Angus). In general, the lower gain value is caused by the semi-intensive fattening system with low concentrate supplementation. The slaughter weight showed a similar tendency as final weight, there was a significant difference between Angus and Hungarian Grey. The killing out of Charolais (59.50 %), Angus (56.80 %) and Hungarian Simmental (57.84 %) was significantly higher than Hungarian Grey (55.13 %) and Holstein (55.03 %). Due to Charolais crossing the dressing percentage of Hungarian Grey was developed by about 1.5 %.The EU conformation scores of Charolais (9.50) and Hungarian Simmental (9.33) and the fatness scores of Angus (8.33) and Charolais × Hungarian Grey (7.33) were significantly higher than that of the other genotypes. The tissue composition of dissected carcass as well as ribs joint composition determined by X-ray computerised tomography method showed the lean meat of Hungarian Simmental and bone proportions of Holstein to be the highest, whilst Angus had the highest fat content. Charolais und Hungarian Simmental had significant higher longissimus muscle area in ribs joint compared to Angus, Holstein and Charolais × Hungarian Grey. Angus and Hungarian Grey had the highest intramuscular fat level of the three examined muscles.

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Today there is an ever stronger requirement for companies to consider the environmental aspects of their operation. The incorporation of these aspects into the economic practise of agricultural firms in our country is still in its infancy and, moreover, it usually follows from outside coercion (legal regulation) rather than voluntary behaviour.Consequently, in the Hungarian agrar-economics – contrary to the example of Western Europe – the application of environmental accounting in agriculture is a barely researched subject; this has been so even though the environmental policy of companies can be made more conscious by adding an environmental dimension to the organizational information systems.The aim of our investigation is two-fold. The first goal is to form a method that quantifies the environmental load of companies, is capable of comparing environmental performance of companies with different sizes, and takes into account the specific attributes of agriculture as well. The second is to apply this method in practice, to prove that estimating the environmental load of companies is possible by processing already available data (fiscal, accounting and statistical) using new concepts.In this publication we present the joint application of three methods – each belonging to the toolset of environmental accounting – for two companies dealing with both crop and animal farming in the Pannonian region. The three methods are partly built upon each other and partly complementary. The company-level environmental balance is capable to show the relations between a given firm and its surrounding, but realistic comparison between environmental performance of different companies or periods is only possible by using specific index quantities.

It is the consensus in the economic literature that corporate leaders do not know accurately the magnitude of environmental costs in their firms, and this lack of information is often a barrier to making environmentally-friendly decisions. For this reason, an important task of environmental accounting is identification of these costs, and a more realistic distribution of them among the products.In this paper, we carried out identification of costs and expenditures for Hungarian agricultural companies. We have dealt with this theme previously, but without detailing the related methodological questions. Detailed discussion is necessary because of the novelty of the subject (environmental accounting for agricultural firms).Therefore, we elaborate the following questions: scope of determination of environmental costs and expenditures; methods for quantifying specific items; technique for their accounting. We also attempt to confront different viewpoints in the literature. Differences in accounting found between companies investigated are also presented.The importance of our investigation is related to the significant increase in the number of environmental statutes that concern agricultural companies (e.g. rules for waste treatment,  environmental taxation, introduction of charges and fees, regulation on liquid manure). Following these regulations puts an increasingly significant burden on the companies; therefore, the quantifications of environmental cost items has a growingimportance.