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	Provedor de dados 31 (1) Autor Lips, Markus (1) Palavra-chave Arable Crops (1) FADN (1) Farm Management (1) Full Product Costs (1) M41 (1) Maximum Entropy (1) Q12 (1) Mais... Tipo do documento Conference Paper or Presentation (1) Ano 2009 (1) País United States (1) Idioma Inglês (1)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 1 Primeira ... 1 ... Última Full Product Costs on Base of Farm Accountancy Data by Means of Maximum Entropy 31 Lips, Markus. The paper presents an approach to allocate joint costs to production branches based on maximum entropy. Using bookkeeping data from the Farm Accountancy Data Network (FADN) we derive full product costs. Accordingly, the suggested approach offers the opportunity of full product costs based on actual costing rather than normal costing. The approach is applied for arable crop in Switzerland providing full product costs on a hectare base. The resulting total costs are up to 20 percent higher than in literature. An important reason is labour, which shows for all analysed production branches higher costs than in the actual costing based literature. Tipo: Conference Paper or Presentation Palavras-chave: Full Product Costs; Maximum Entropy; FADN; Arable Crops; Farm Management; M41; Q12. Ano: 2009 URL: http://purl.umn.edu/51088 Registros recuperados: 1 Primeira ... 1 ... Última

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