Data/hora: 27/07/2024 02:46:30

Provedor de dados: 	Research in Agricultural & Applied Economics (AgEcon Searh)	
País: 	United States	
Título: 	Full Product Costs on Base of Farm Accountancy Data by Means of Maximum Entropy	
Autores: 	Lips,   Markus.	
Data: 	2009-06-15	
Ano: 	2009	
Palavras-chave: 	Full Product Costs; Maximum Entropy; FADN; Arable Crops; Farm Management; M41; Q12.	
Resumo: 	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	
Idioma: 	Inglês	
Identificador: 	http://purl.umn.edu/51088	
Relação: 	International Association of Agricultural Economists&gt;2009 Conference, August 16-22, 2009, Beijing, China

Contributed Paper

442	
Formato: 	13